Kurian Joseph, J.

Petitioner has two grievances on refund and interest; (1) refund pursuant to the modified assessment and (2) refund on the security deposit and interest thereon. It is seen that is the appellate authority in Ext.P1 order dated 21-3-1985 had passed orders regarding the modification. It is the contention of the learned Government Pleader for Taxes, placing reliance on R.44 of the K.G.S.T. Rules that the entitlement for interest is only within 90 days of receipt of authorization as provided under S.44. S.44 (1) says that "When an assessing authority finds, at the time of final assessment, that the dealer has paid tax in excess of what is due from him, it shall refund the excess to the dealer." Sub-s.(2) reads as follows: "When the assessing authority receives an order from any appellate or revisional authority to make refund of tax or penalty paid by a dealer, it shall effect the refund." Thus the contention of the Revenue is that the refund need be made only after receipt of the order and consequential passing of the revised assessment. This Court in Abraham Chacko v. Addl. Sales Tax Officer (2006 (1) KLT 186) has held non-passing of an order as contempla