D/L.06. May 13, 2026. KAUSHIK WPA No. 7491 of 2013 Sangam Jaiswal Vs. CESC Ltd. & Ors. Mr. Bidyut Kumar Halder Mr. Indranil Halder … for the petitioner Mr. Subir Sanyal Ms. Sumouli Sarkar … for the CESC Ltd. The writ petition is pending since 2013. The petitioner seeks refund of money from the CESC Ltd. on the basis of an order passed by the Appellate Authority. On behalf of CESC Ltd., it is submitted that there is no direction by the Appellate Authority to such effect. The subject assessment order dated 26th July, 2012 has attained finality and there has been no interference with the same by the Appellate Authority. The petitioner is not in a position to controvert such submissions. In view of the above, WPA 7491 of 2013 stands dismissed. (Ravi Krishan Kapur, J.)