2003 (2) TMI 376

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...., for the Respondent. [Order]. -  The Commissioner of Central Excise (Appeals) had reversed the lower order and had held the appellants before him as eligible for refund. Against this order an appeal was filed on the instructions of the Executive Commissioner in terms of Section 35B(2) of the Central Excise Act, 1944. On being informed that in consequential proceedings the refund had be....