2002 (8) TMI 135

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..... export oriented unit registered with the Ministry of Commerce, Government of India. It is claimed that the respondents under coercion got a sum of Rs. 50 lacs deposited from the petitioners even when there was no demand for any duty or tax outstanding against them. This amount was deposited more than three years back in the year 1999. The petitioners have filed this petition under Article 226 of .....

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..... , 1999 will be adjusted against that demand and, therefore, this court should not direct the respondents to refund the aforesaid amount of Rs. 50 lacs to the petitioners. We are unable to agree with the learned Counsel. Since the adjudicating authority has not yet determined any amount as due which is payable by the petitioners, there is no justification for the Department to retain the sum of Rs. .....

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