2004 (5) TMI 91

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..... e is whether the ratio of the decision of the Supreme Court in CCE, Kanpur v. Flock (India) Pvt. Ltd. [2000 (120) E.L.T. 285 (S.C.) = 2000 (40) RLT 131 (S.C.)] which arose in application under Rule 11 of erstwhile Central Excise Rules (present Section 11B) shall be applied to an application for refund under Section 27 of the Customs Act, 1962. A similar issue was considered by us in our Final Orde .....

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..... f Bill of Entry without a Lis involved. 3. In the present case also identical contentions are raised. It is submitted that there is Lis between the parties. Under these circumstances, we dismiss the appeal following our order, dated 17-5-2004. We make it clear that we are not expressing any view on the contention of the appellant that if it is only a mere assessment of Bill of Entry, the ratio o .....

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