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2003 (10) TMI 442 - AT - Central Excise
The Appellate Tribunal CESTAT, Mumbai granted a stay on the implementation of the order passed by the Commissioner (Appeals) directing the Deputy Commissioner to sanction the refund claim made by the respondents/assessee. The Tribunal found that the Revenue had made a strong case in its favor as the respondents had not challenged the original fixation of their capacity.
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