ORDER Delay condoned. 2. Appeals Admitted. 3. Heard Learned Counsel for the parties forthwith. 4. These appeals take exception to the judgment and order dated 2-3-2017 passed by the Customs, Excise and Service Tax Appellate Tribunal in Appeal Nos. ST/52112-52114 & 52142-52143/2014 with ST/CO/50455/2013-DB, whereby the appeals preferred by the department came to be dismissed on the specious ground that the issues raised in the appeals have already been adjudicated by the High Court in its decision dated 21-12-2016 in W.P.(C) No. 4861 of 2015 and connected cases. 5. After considering the rival submissions, we have no hesitation in taking the view that the subject matter before the High Court of Delhi in the afore stated Writ Petition, which was filed by the Assessee, was limited to the claim of refund which was rejected by the department. The observations made in the judgment of the High Court, therefore, will have to be understood only in that context; and not as having adjudicated the correctness of the order passed by the adjudicating authority, which was the subject matter of appeals before the Appellate Tribunal at the instance of the department. 6. In the circumstances, the impugned order deserves to be set aside and parties relegated before the Appellate Tribunal for reconsideration of the appeals on its own merits and in accordance with law, uninfluenced by any observation made by the High Court. 7. We, however, make it clear that we are not expressing any opinion either way on the contentions available to the parties in the remanded appeals. All questions therein are left open. The Civil Appeals are disposed of in the above terms Pending applications, if any, stand disposed of.