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TMI Blog2019 (10) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... sel appearing on behalf of the appellants referred to Para 6.2 of the order-in-original. He submits that there is clear admission by the department that amount of Rs. 52Lakh has been deposited by the appellant through banker's cheques before DRI during investigation. He submits that since the payment was made through banker's cheques to DRI, no challans are available with them and rejecting the refund for want of challans is not correct. 3. Shri K.J. Kinariwala, Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We have heard both sides and perused the record. We find that, as regards the payment of amount of Rs. 52Lakhs, the same has been admitted by the department in Para ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ues no. 004520 dated 3 1.07.1999 amounting to Rs. 32,00,000/- and Banker's Cheques no. 006633 dated 13.01.2000 amounting to Rs. 20,00,000/-, submitted by M/s. Deep Exports, Ahmedabad. (ii) Letter dated 31.07.1999 of M/s. Deep Exports addressed to the Deputy Director, DRI, New Delhi, submitting the Banker's Cheques No. 004520 dated 31.07.1999 amounting to Rs. 32,00,000/-. (iii) Letter dated 13.01.2000 of MIs. Deep Exports addressed to the Deputy Director, DRI, New Delhi, submitting the Banker's Cheques No. 006633 dated 13.01.2000 amounting to Rs. 20,00,000/-. V (iv) Letter F.No. DR/HQ-CI/50D/60/99-CI/Pt./5203 dated 07.09.2017 of Joint Director, (CI), DRT, Delhi, received in this office on 26.09.2017 through Assistant Commissioner (Tech ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Principal Commissioner, on 26.09.2016. Moreover, there are references of payment of custom duty by M/.s. Deep Export in the following documents - * In the Show Cause Notice bearing DRI F. No 50D/60/99-CI dated 31 07 2002 - at page no 5,33, & 38 in the Annexure-D * In the OIO No 23/Adj/RSS/04 dated 13.08.2004 of Shri RS Sidhu, Commissioner of Customs, Import, new Custom House, IGA, New Delhi - (1) page 4, para 1 (Highlighted in the order) (ii) page 2 1/22, para 37(A), sub-para (e) and (iii) page 35, Order, para (vii) * In the 010 No. No.05/MKG/2009 dated 30.3.2009 of Shri M. K. Gupta Commissioner of Customs, New Delhi, passed after remand of the matter by CESTAT earlier - (i) page 6, para 8, last 5 lines (Highlighted in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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