Pending Supreme Court dispute leads to remand of refund and education cess issues for fresh consideration.

The Tribunal declined to decide the refund dispute on merits because the same controversy was already pending before the Supreme Court. It held that a merits order would be premature at that stage and kept the education cess issue aligned with the refund dispute so both could be considered together after the Supreme Court ruling. The matter was remanded to the Adjudicating Authority for a fresh order once the Supreme Court's decision becomes available.

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Issues: Whether the appeal should be decided on merits or remanded in view of the pending Supreme Court proceedings concerning the refund notifications.

Analysis: The Tribunal noted that the very same controversy was pending before the Supreme Court. It held that it was not to pass a merits order at that stage. The question of education cess was also kept aligned with the refund dispute so that both aspects could be considered together once the Supreme Court outcome became available.

Conclusion: The matter was remanded to the Adjudicating Authority for a fresh order after the Supreme Court's decision.

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