Anil R. Dave, J.

The short question involved in this petition is whether the respondent - authorities have unfettered right to withhold the amount payable to the petitioner by way of refund under the provisions of section 40(2) of the Andhra Pradesh Value Added Tax Act, 2005 (hereinafter referred to as "the APVAT Act").

The facts, which are not in dispute, are as under :

By virtue of an order dated November 28, 2007 passed in T.A. No. 1142 of 2007 by the Andhra Pradesh Sales Tax Appellate Tribunal, Hyderabad (for short, "the STAT"), a sum of Rs. 14,52,29,260, has become payable to the petitioner. As the said amount was not refunded to the petitioner by the respondent - authorities, the petitioner was constrained to file Writ Petition No. 14312 of 2007 before this court praying for a direction to the respondent - authorities for refund of the aforestated amount. After hearing the concerned advocates, this court, by an order dated : June 9, 2008, disposed of the petition by observing that the petitioner should make a representation to the respondent - authorities for refund of the amount. Accordingly, a representation dated September 30, 2008 was made by the petitioner, but the