JUDGMENT

S.N. Variava, J.-By this Review Petition, an Order dated 14th November, 2003 is sought to be reviewed.

2. The facts necessary for the purposes of this Order are as follows :

The Petitioners had imported a ship for breaking purposes. They filed a Bill of Entry. The amount of duty payable was assessed. The Petitioners paid the duty under protest. They then filed a Claim for refund of Rs. 79,64,648/- on the ground that duty had been wrongly levied. Their refund was rejected on 30th August, 2000. The Appeal filed by them was rejected on 31st October, 2001. The further Appeal filed before the Customs, Excise and Gold (Control), Appellate Tribunal (CEGAT) was dismissed by the Tribunal on 28th May, 2002. The Tribunal followed the Judgment of this Court in the case of Collector of Central Excise vs. Flock (India) Pvt. Ltd. reported in (2000) 6 SCC 650. The Tribunal held that as no Appeal had been filed against the Assessment Order the refund claim was not maintainable. The Civil Appeal filed before this Court was dismissed by our Order dated 14th November, 2003.

3. As it has been contended that the provisions of the Customs Act, 1962 are not in para-materia with the provisions of the