https://www.taxtmi.com/caselaws?id=46890 The High Court upheld the orders of the lower authorities, confirming the demand for recovery of rebate of duty wrongly granted to the Petitioners. The Court found that the Petitioners failed to prove the linkage between the exported fabrics and duty-paid fabrics, leading to penalties being imposed. Additionally, the Court ruled that statements made by the Petitioners were voluntary and not made under duress. The Court justified the extended period of limitation invoked by the Excise Authorities and criticized the handling of the case by the higher authorities in the Central Excise Department. The petition was dismissed with costs. en-us Tue, 05 Aug 2003 00:00:00 +0530 Sat, 24 Jul 2010 14:43:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46890 The High Court upheld the orders of the lower authorities, confirming the demand for recovery of rebate of duty wrongly granted to the Petitioners. The Court found that the Petitioners failed to prove the linkage between the exported fabrics and duty-paid fabrics, leading to penalties being imposed. Additionally, the Court ruled that statements made by the Petitioners were voluntary and not made under duress. The Court justified the extended period of limitation invoked by the Excise Authorities and criticized the handling of the case by the higher authorities in the Central Excise Department. The petition was dismissed with costs. Case-Laws Central Excise Tue, 05 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46890