2019, held that the Cess Act was not applicable to the appellant which was therefore not required to pay cess under that statute. It noted that the arbitral tribunal had, however, rendered an award in which it directed the respondent to pay the appellant this amount, which had already been paid by the respondent to the appellant. It held that while the substance of the claims of the parties could only be determined in the proceedings under Section 34 of the Arbitration Act, it was prima facie satisfied that the arbitral 3 “Cess Act” Page 6 of 11tribunal had erred in not considering the claim of the respondent. Apart from discussing this claim, which was in the amount of approximately Rs 3 crores, the High Court did not address the other claims of the appellant which were allowed by the arbitral tribunal. The amount awarded in relation to the remaining claims is approximately Rs 18 crore. 12. The High Court granted a stay on the operation of the award subject to the respondent