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    <description>The High Court allowed the writ application, emphasizing the need for clarity in the matter and directing the Assistant Collector to expedite the resolution. The Court highlighted that the petitioner&#039;s entitlement to refund would be contingent upon the Assistant Collector&#039;s decision on the correct classification of the products, irrespective of the Tribunal&#039;s order date.</description>
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      <description>The High Court allowed the writ application, emphasizing the need for clarity in the matter and directing the Assistant Collector to expedite the resolution. The Court highlighted that the petitioner&#039;s entitlement to refund would be contingent upon the Assistant Collector&#039;s decision on the correct classification of the products, irrespective of the Tribunal&#039;s order date.</description>
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