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    <description>The High Court allowed the appeal, setting aside the Tribunal&#039;s order and remanding the matter back for a decision on merits following the Supreme Court&#039;s judgment in a relevant case. The Court criticized the Tribunal&#039;s approach of remanding cases without proper consideration and emphasized the importance of considering legal issues pending before higher courts. This judgment serves as a reminder for tribunals to carefully consider legal precedents and pending issues before making decisions, avoiding unnecessary remands and ensuring cases are decided on their merits.</description>
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