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<h1>Civil appeal dismissed for lack of merit. Delay condoned, admission refused.</h1> SC dismissed the civil appeal, finding no merit. Delay was condoned, and appellant's admission was refused. - 2018 (360) E.L.T. A183 (SC) 100% EOU - benefit of N/N. 23/2003-C.E., dated 31-3-2003 - benefit of drawback on the duty paid on the indigenously procured inputs - Held that: - There is no merit in the present appeal - Admission is refused and the civil appeal is dismissed. The Supreme Court of India dismissed the civil appeal, finding no merit in it. Delay was condoned. The appellant's admission was refused.
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