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2016 (10) TMI 1300 - HC - Central ExciseImplementation of order under challenge before CESTAT - appeal directed against the order of refund is pending before a higher forum/CESTAT - HELD THAT:- Merely because an appeal directed against the order of refund is pending before a higher forum/CESTAT, does not mean that the order under challenge before CESTAT is incapable of implementation and enforcement. If that is not stayed then the enforcement is permissible. While enforcing that order and making any payment, all that can be clarified is that the said act would be subject to the outcome of the appeal which is raising a substantive challenge. Appeal dismissed.
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