2004 (12) TMI 556

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....lant. Shri D.N. Choudhary, SDR, for the Respondent. [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....

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....hem before the competent authority. That order had, therefore, 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.....