2004 (4) TMI 168

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....at the appellants have been denied refund of an amount of Rs. 1,72,016/-. The claim was filed on 21-7-1998 in respect of un-utilized deemed credit in respect of grey man made fabrics which were processed and exported during the period April to June, 1998. He further says that once the refund claim was filed, the amount could not be utilised during the subsequent period and in any case the appellan....

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....ilise the unutilized credit rather than pay the duty in cash. Shri Mayur Shroff, learned advocate explains that the cash payment was made earlier at the instance of the department to increase the revenue and the appellants were not at fault in making payment through cash. 3. After hearing the arguments from both the sides and perusal of the case records, I find that the appellants are squarely co....