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<h1>Central Excise Refund Upheld Despite Tribunal Appeal Dismissal</h1> The Commissioner of Central Excise (Appeals) granted a refund to the appellants, which was upheld as the refund had already been paid. The Tribunal did ... Rectification of mistake The Commissioner of Central Excise (Appeals) reversed a lower order and granted refund to the appellants. The Revenue's appeal was dismissed as refund had already been paid to the assessees. The Tribunal did not entertain the appeal on merits as the refund was paid before the appeal was filed. The application against the Tribunal's order was dismissed.