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    <description>Execution of the impugned order was stayed pending disposal of the appeal in a refund dispute concerning Education Cess or Higher Education Cess under Notification No. 56/2002-C.E. The application was considered on the basis that the controversy was already covered by an earlier Tribunal decision stating that Education Cess did not form part of the duty refundable under the notification. On that footing, the impugned order was treated as warranting suspension until the appeal was decided, and the stay applications were allowed.</description>
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