1995 (7) TMI 88

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....on in this case is whether an order dated 20-12-1993 (Annexure 2 to the writ petition) passed by the Collector (Appeals) allowing refund to the petitioner has become inoperative by virtue of the fact that an appeal by the respondent against that order is pending before the Central Excise Customs and Gold (Control) Tribunal. 2. It is settled law that no order will become inoperative simply on ac....