Any free FLAC to Apple Lossless encoder for windows 7 ?
Yes. However I personally find it easier and more reliable on a Mac.
For Windows considers the following, Foobar 2000 with iTunesEncode, I believe the free version of dbPowerAmp can also do this with a plugin. Other than that Super see http://www.erightsoft.com/SUPER.html can do this and many other conversions but is not aimed at handling music files and as such is likely to not preserve the tags.
The best tool is XLD for Mac.