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72. The impugned order of the Respondent Commission is fully in consonance with this Tribunal's decision dated 23.02.2015. It is therefore apparent that there is no occasion for the Appellants to seek judicial review of the direction to refund the excess consumer contributions because the same has already been decided by this Tribunal and is now settled law. However, the principle contentions raised by the Appellants are rebutted in the following paragraphs. The Respondent Commission reserves its right to file a detailed para-wise reply if required.