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2023 (12) TMI 131 - SC ORDERCorrectness of remanding the matter - absence of there being any stay of the impugned order of the High Court - Refund claim - Benefit of concessional rate of duty - HELD THAT:- It is found that the question as to whether the order of remand was justified or not has been rendered otiose. Therefore, this Special Leave Petition is disposed off on the basis that the order of remand has been given effect to reserving all contentions on both sides to be agitated on merits, in the event any of the parties is unsuccessful before the appropriate forum. It is needless to observe that the disposal in the instant case is solely on the basis that there was no stay of the order of remand and the said order has been given effect to during the pendency of the Special Leave Petition before this Court. Application disposed off.
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