https://www.taxtmi.com/caselaws?id=48985 The Tribunal held that the Supreme Court decision in CCE, Kanpur v. Flock (India) Pvt. Ltd. is applicable to refund applications under Section 27 of the Customs Act, 1962 when there is a Lis between the parties. It emphasized that in such cases, the application for refund should be rejected following the Flock India decision. The Tribunal did not express a view on the applicability of the decision in cases of mere assessment of the Bill of Entry without a Lis. The appeal was dismissed based on the presence of a Lis between the parties, highlighting its significance in determining the application of the Flock India decision in refund applications. en-us Mon, 24 May 2004 00:00:00 +0530 Sat, 07 Aug 2010 15:21:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48985 The Tribunal held that the Supreme Court decision in CCE, Kanpur v. Flock (India) Pvt. Ltd. is applicable to refund applications under Section 27 of the Customs Act, 1962 when there is a Lis between the parties. It emphasized that in such cases, the application for refund should be rejected following the Flock India decision. The Tribunal did not express a view on the applicability of the decision in cases of mere assessment of the Bill of Entry without a Lis. The appeal was dismissed based on the presence of a Lis between the parties, highlighting its significance in determining the application of the Flock India decision in refund applications. Case-Laws Customs Mon, 24 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48985