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    <description>The Tribunal set aside the impugned orders and remanded the matter to the original adjudicating authority for a fresh decision in line with legal principles established in referenced cases. The Adjudicating Authority was directed to expedite resolution of refund claims within three months from the date of the order, emphasizing adherence to legal precedents and procedural efficiency.</description>
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      <description>The Tribunal set aside the impugned orders and remanded the matter to the original adjudicating authority for a fresh decision in line with legal principles established in referenced cases. The Adjudicating Authority was directed to expedite resolution of refund claims within three months from the date of the order, emphasizing adherence to legal precedents and procedural efficiency.</description>
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