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    <description>The court allowed the writ petition, directing the respondents to refund the amount within eight weeks from the order date. The court emphasized that the finality of the CESTAT&#039;s order could not be undermined by a delayed appeal, leading to the dismissal of the Department&#039;s appeal due to the expiration of the limitation period.</description>
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      <description>The court allowed the writ petition, directing the respondents to refund the amount within eight weeks from the order date. The court emphasized that the finality of the CESTAT&#039;s order could not be undermined by a delayed appeal, leading to the dismissal of the Department&#039;s appeal due to the expiration of the limitation period.</description>
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