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2017 (11) TMI 1794 - CESTAT ALLAHABADRefund claim of seized cash - Seizure and confiscation - unaccounted cash - shortage/excess of raw material/finished goods - Held that:- The only objection is that refunds should not be sanctioned under Section 11B of the Act, inasmuch as the same provides for refund of duty and interest. The cash seized from the respondent cannot be considered as duty or interest - The cash recovered from the respondent premises, has to be refunded to them, on the success of their main case. No infirmity can be found in the impugned order - appeal dismissed - decided against Revenue.
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