2005 (7) TMI 441

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..... S.L. Peeran, Member (J) (Oral)]. The appellants have filed ROM application for modification of Final Order No. 409/2005, dated 17-3-2005. The appellants had filed drawback claim in respect of 22 shipping bills. The Commissioner has held that the appellants are not eligible for drawback. After detailed consideration, this Bench had agreed with the Commissioner s findings as there was no infir .....

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..... ether the said Circular has been placed before the Bench while passing the order, the learned Counsel fairly submits that the said Circular was not placed before the Bench as the Board issued the Circular only on 21-3-2005. He prays that in the light of the clarification issued by the CBEC vide its Circular dated 21-3-2005, the Tribunal Final Order No. 409/2005, dated 17-3-2005 in the matter is re .....

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