JUDGMENT M.S. Sanklecha, J. - At the request of the Learned Counsel for the parties, this appeal is being disposed of finally, at the stage of admission. 2. This appeal under Section 130 of the Customs Act, 1962 (the Act) takes exception to the order dated 21st September, 2017 passed by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal). 3. Revenue has urged the following question of law for our consideration. "Whether the Tribunal is right in law in remanding the matter to the appellate authority with a direction to pass appropriate order on the basis of the outcome of the decision of the Hon''ble Apex Court in the case of Aman Medical Products Ltd., pending in 2010 (256) E.L.T. 57 (S.C.)?" The basic issue on merits is whether an assessee is entitled to claim refund of duty in absence of any challenge to an assessment of a bill of entry. 4. The Tribunal had originally passed an order on 9th May, 2006, allowing the Respondent''s appeal. The above order dated 9th May, 2006 was a subject matter of challenge before this Court by the Revenue being Commissioner of Customs (Import) v. M/s. Dodsal Pvt. Ltd., (Customs Appeal No. 34 of 2007). The above appeal was disposed of on 2nd February, 2012, by setting aside the order dated 9th May, 2006 passed by the Tribunal and restoring the appeal of the respondent to the Tribunal for de novo consideration, in accordance with law. The order also left all contention of both the parties, open. 5. Consequent to the order dated 2nd February, 2012, the Tribunal has passed the impugned order dated 21st September, 2017. The impugned order is without dealing with contention of the parties and/or the applicability of the decision of the Apex Court in Collector of Central Excise, Kanpur v. Flock (India) Pvt. Ltd., 2000 (120) E.L.T. 285 . The impugned order has restored the issue to the Commissioner (Appeals) to decide the matter, after the Supreme Court takes a decision on an appeal filed by the Revenue from the order of the Delhi High Court in the case of Aman Medical Products Ltd. v. Commissioner of Customs - 2010 (250) E.L.T. 30, which has been admitted by the Apex Court on 1st April, 2010. The impugned order of the Tribunal remanding the matter of the Commissioner (Appeals), is without considering the applicability of the law laid down in the case of Flock (India) Pvt. Ltd. (supra). 6. In the above view, on the face of it, the order is non-speaking order and is contrary to the direction of this Court contained in its order dated 2nd February, 2012 in Commissioner of Customs (Import) v. M/s. Dodsal Pvt. Ltd., (Customs Appeal No. 34 of 2007). 7. In the above view, the order dated 21st September, 2017 is set aside. Appeal is restored to the Tribunal for fresh disposal, in accordance with law. 8. All contentions left open. 9. In view of the disposal of the appeal itself, nothing survives in Notice of Motion and the same is also disposed of as infructuous. 10. Matter remanded.