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2001 (8) TMI 249 - AT - Central ExciseExtract: .......side of the refund order cannot be held to be a valid proceedings. As such without going into the question as to whether the refund granted to the appellant was paid by them to their customer or not, I set aside the impugned order on this ground alone and allow the appeal with consequential relief to the appeal. Stay Petition also gets disposed of.
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