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    <title>2018 (8) TMI 1078 - CESTAT AHMEDABAD</title>
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    <description>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&#039;s decision becomes available.</description>
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      <link>https://www.taxtmi.com/caselaws?id=365606</link>
      <description>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&#039;s decision becomes available.</description>
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