- (1.) By means of this writ petition, the Petitioner claimed the refund of Rs. 7,50,613/ - deposited towards supervision charges in excess what was due. It appears that the provision for the payment of supervision charges under which Petitioner has paid the supervision charges, has been withdrawn. Therefore the Petitioner filed the refund application dated 18 -6 -2001 claiming the refund of Rs. 5,16,365/ -.
(2.) The Deputy Commissioner Customs and Central Excise, Division I, Muzaffarnagar vide its order 19 -8 -2001 has adjudicated the claim and determined the excess amount refundable at Rs. 4,33,490/ - in place of Rs. 5,16,365/ -The Petitioner has further made claim of refund of Rs. 2,34,248/ - and as against the said amount, a sum of Rs. 2,03,131/ - was found refundable.
(3.) The refund has been denied to the Petitioner on the ground that there is no head for refunding the amount.;