Section 7(ii) in The Foreign Exchange Management (Encashment Of Draft, Cheque, Instrument And Payment Of Interest) Rules, 2000
(ii)Where it has been found during the course of appeal before the Special Director (Appeals) or the Appellate Tribunal or the High Court, as the case may be, that, any draft, cheque or other instrument is not considered relevant for such appeal, then, the Special Director (Appeals) or the Appellate Tribunal or the High Court, as the case may be, pass such order specifying the person to whom the proceeds of the draft, cheque or other instruments may be paid.
