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I don't know that a company in bankruptcy can refund...
I believe that all payments made to suppliers 90 days before the filing date, (much less the subscriptions sent in) can be called back if the payment is deemed preferential.
From talking to some other associates that have been forced into bankruptcy, they were advised not to say anything to anybody before the filing is made public - just keep doing business as usual.
As usual, I could be wrong on all this...
Dan
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