2004 (5) TMI 91

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..... Usha, President]. - The question to be considered in this case 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 Ac....