New Delhi, May 19: Gross direct tax collections showed an impressive 19 per cent growth in the first month of this fiscal but net collection resulted in negative growth with refunds outstripping collections. Gross direct tax mop up stood at Rs 5,473 crore till April 2003-04 as compared to Rs 4,587 crore in the previous year period, but refunds stood at Rs 6,365 crore, 89 per cent higher than the Rs 3,363 crore in the corresponding period in the previous year, official sources said. Net direct tax mop up stood at negative Rs 892 crore in the first month of this fiscal as compared to Rs 1,224 crore in the corresponding period a year ago. Bureau Report