1 mgj IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION Central Excise Appeal No. 20 of 2010 The Commissioner of Central Excise ..Appellant vs. M/s Hawkins Cookers Limited ..Respondents Shri A.S.Rao with Mr.J.B.Mishra for appellant. Mr.Prakash Shah i/b PDS Legal for respondents. CORAM: V.C.DAGA AND K.K.TATED JJ 29th March,2010 P.C. 1 Heard the learned Counsel for the appellant and the learned Counsel for the respondents. 2 From the order of the Tribunal it is clear that refund claim of the respondents was rejected by the adjudicating authority vide its order in original dated 24th August, 1995. 2 3 Against the said order the respondents moved the learned Commissioner (Appeals) who by his order dated 29th October, 1999 has set aside the impugned order and the refund claim was allowed. 4 Once the refund claim is allowed, it was not open for the learned Asstt. Commissioner to reject the same relying on the subsequent judgment of the Hon ble Supreme Court, when the order in appeal had attained finality. 5 The view taken by the Tribunal is in consonance with the law holding the field at the relevant time. In absence of any challenge to the appellate order granting refund, it became final and conclusive. The subsequent judgment of the Apex Court cannot take away finality of the order or judgment in absence of appeal or pendency of any lis between the parties. 6 At the stage of execution or 3 implementation of the order finality attached to the order under execution cannot be taken away. 7 In the above circumstances, no substantial question of law is involved warranting consideration of this appeal. In the result, the appeal is dismissed for want of substantial question of law with no order as to costs. (K.K.TATED J.) (V.C.DAGA J.)