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TMI Blog2007 (11) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... dhwa, Member (J)]- 1. Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has preferred the present appeal. 2. I have heard Shri Sameer Chitkara, learned SDR appearing for the Revenue and Shri P.M. Dave, learned Advocate appering for the Respondent. 3. As per the facts on record, the respondent's factory was visited by the officers of Directorate General of Central Excise Intelligence (DGCEI), who conducted various checks and verifications. As a result, the officers felt that the respondent had received the excess duty drawback in respect of the exports made by them. The respondents accepted the wrong claim of duty drawback and made payment of Rs.5 lakhs by cheque on 31.8.01. Another payment of Rs.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levant paragraphs from the impugned order. "13. The investigators i.e. the officers of DGCEI cannot be considered as law in themselves. It was quite improper on their part, if not all together a demonstrative misconduct, in obtaining first 5 cheques, thinking as if they are not responsible or accountable to anyone on the earth. If the sum of Rs.7,5 lakhs was forcefully obtained through post dated cheques and it was got realized to the Govt. account then due and proper proceeding ought to have been initiated by this time i.e. within 5 years of the payment of such sum. In my view, recovering back, the alleged inadmissible drawback amount sanctioned to an exporter, the proceeding has to be initiated under provisions of Section 27 of the Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , agents and administration are duty bound to return the money back to the person from whom it was got collected. The appellants are perfectly in order when they submit that the provisions of Article113 of the Limitation Act does not apply in the matter relating to drawback or relating to custom and excise duties. The concerned customs and central excise authorities cannot be allowed to have a wrong impression or appreciation of law in as much as that for recovering the wrong and inadmissible drawback claims from an exporter, there is a unlimited period available to them or the period as prescribed under Limitation Act, 1963 are available to them." Admittedly, the amount in question was deposited in 2001 and for more than a period of 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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