2004 (12) TMI 556

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..... [Order per : P.S. Bajaj, Member (J)]. In this appeal, the appellants have questioned the validity of the impugned order-in-appeal, vide which the Commissioner of Customs (Appeals) has confirmed the order-in-original disallowing the refund claim of the appellants. 2.The facts are not much in dispute. The appellants are 100% EOU engaged in the manufacture of Bopet film. They were allowed .....

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..... attained finality. That being so, the ratio of the law laid down by the Apex Court in CCE v. Flock (I) Pvt. Ltd. [2000 (120) E.L.T. 285 (S.C.) = 2000 (71) ECC 4 (S.C.)] and Priya Blue Industries Ltd. v. CC (Preventive) [2004 (172) E.L.T. 145 (S.C.) = 2004 (96) ECC 217 (S.C.)] stands in the way of the appellants for claiming the refund. In those cases, it has been ruled that claim for the refund o .....

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