BHIKKAMAL CHHOTELAL Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Heard both sides.

(2.) Applicants filed this application for rectification of mistake in the Final Order dated 4 -10 -2002 passed by the Tribunal.

(3.) The contention of the applicants is that the Tribunal in the Final Order wrongly relied upon the decision of the Hon'ble Supreme Court in the case of C.C.E. v. Flock (India) Pvt. Ltd. reported in - 2000 (120) E.L.T. 285. Subsequently, the Tribunal in the case of Mecon Ltd. v. C.C. reported in 2003 (153) E.L.T. 574 (T) = 2003 (55) RLT 219 took a different view and held that the ratio of the decision of the Hon'ble Supreme Court in the case of Flock (India) Pvt. Ltd. (supra), is not applicable to the refund filed under Section 27 of the Customs Act.