TMI Blog2009 (3) TMI 742X X X X Extracts X X X X X X X X Extracts X X X X ..... rder]. Learned advocate appearing on behalf of the appellant submits that during the year 2001, several textile manufacturers were raided and required to deposit amounts towards wrongly availed drawbacks. The appellants, who are among these manufacturers, on the basis of requirement of department, have deposited an amount of Rs. 4 lakhs in case of M/s. Texcellence Overseas and Rs. 1 lakh in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disposed off. Learned SDR fairly agrees that the issue is covered and has no objection for disposal of the appeal itself at this stage. 2. I have considered the submissions made by the learned advocate. This is a case of demand from both the appellants after the original adjudicating authority sanctioned the refund on the ground that the refund sanctioned was irregular. As submitted by the lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l of Central Excise Intelligence 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 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 paymen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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