2003 (2) TMI 376

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....bsp;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 been paid to the assessees, the Tribunal pa....