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2008 (7) TMI 382 - HC - CustomsInterest on Delayed Refund –held that - it is apparent that there is a serious lapse on the part of the respondent herein and the said lapse is sought to be covered up by suggesting to the petitioner to approach a different authority only on the basis of the amount having been credited under a different head of account at New Delhi. The respondent authority should not forget that in so far as the petitioner is concerned, DGCEI is merely a limb of the Central Excise Department of Union of India and the attempt to shift the entire burden on the customs department was not only not warranted, but as observed hereinbefore, dishonest. The petitioner cannot be denied legitimate relief only on the basis of accounting entries, which is an internal matter of the respondents. - Hence, the interest payment, which is made as directed hereinbefore, shall in the first instance be made by the respondent department and thereafter the Chief Commissioner of Central Excise shall ensure that the said amount is recovered from the respondent herein so as to ensure that the exchequer is not put to loss.
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