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2016 (6) TMI 156 - DELHI HIGH COURTAttachment of Bank Account - Account was frozen since 2007 despite the Petitioner having succeeded in its appeal before the CESTAT on 13th January, 2016 - Fraudulent availment of central excise portion of drawback incentives. - Held that:- the Respondent is not justified in continuing to keep the Petitioner’s account frozen for nearly five months after the Petitioner succeeded before the CESTAT. If the Respondent was keen that the Petitioner's account should continue to remain frozen, it should have taken immediate steps to file an appeal. Therefore, the Court directs that the Petitioner’s account shall be de-frozen forthwith. The Petitioner is permitted to approach the Manager of the concerned branch of the Punjab National Bank, with a certified copy of this order, and the Manager will proceed to forthwith de-freeze the said account. - Petition disposed of
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