2002 (9) TMI 857

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....30.10.2001 passed by the Commissioner of Central Excise (Appeals), Chandigarh challenging the impugned order. By the impugned order, the learned Commissioner (Appeals) has held that by applying the ratio of Hon'ble Tribunal's order in the case of Bharat Foam Udyog Ltd. vs. CCE, New Delhi reported in 2001 (44) RLT 613, there was no need to file refund application for the purpose of taking r....