to issue an appropriate Writ Order or Direction more particularly in the nature of MANDAMUS directing the Respondents to refund the amounts of Rs 27 87 124 00 deducted from the bills of the Petitioner by the Contractee towards TDS and remitted to the Department during the Assessment Year 200809 under the APVAT Act 2005 by setting aside the impugned order dated 23 01 2012 passed by the First Respondent as being without jurisdiction or authority contrary to the provisions of the APVAT Act 2005 and the Rules made thereunder and contrary to the Remand Directions of the Appellate Deputy Commissioner CT Kurnool and pass