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The High Court addressed the issue of whether the Tribunal could uphold the refund granted by the Commissioner, despite setting aside the cost recovery charges demand. The Court held that the appellate-revenue must adhere to the Circular issued by the Central Board of Excise & Customs, which mandates granting refunds arising from adjudication orders without a stay order after three months. The Tribunal relied on this Circular to reject the revenue's appeal against the Commissioner's refund decision. The Court found no merit or substantial legal questions in the appeal and dismissed it.
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