Honourable Court is urged to direct the Respondent to refund the said funds to the Applicant together with interest at that rate. In conclusion, the Applicant urges this Honourable Court to hold that the Applicant is entitled to the refund of its Three Million Dollars (US$3,000,000.00) from the Respondent with interest at the rate of 21% per annum from 1st November, 2013 till the date of the actual refund. 24. The Applicant therefore seeks the following reliefs: a) A declaration that the continued withholding by the Respondent of the sum of Three Million Dollars (US$3,000,000.00) property of the Applicants as suspicious transaction in the circumstances of this application is in breach of the rights to possession and ownership of property guaranteed by the African Charter of Human and Peoples’ Rights, Revised Treaty of ECOWAS and the Respondent’s Constitution and therefore null and void. b) An order directing the Respondent to release forthwith to the Applicant the Money with interest at the rate of 21% per annum from 1/11/13 until final liquidation. c) Cost of Fifty Thousand Dollars (US$ 50,000.00) in favour of the Applicants. The Respondent’s case 25. On 21st August 2017, the Respondent lodged its defence and states that the Applicant (Dexter Oil) and Ritrak Supply & Trade Company limited were both incorporated under the laws of Liberia to engage in the business of exploration of liquid and gaseous hydrocarbons and importation/sales of various petroleum products, trading in oil and every type of petroleum products. That after the registration of the said companies, the Applicant did not carry out a single business activity from the date of its registration till date and based on the review of records at the Ministry of Labour, Immigration, finance and social security, the Applicant and its affiliate company Ritrak, maintain no physical presence/office or have any employees in Liberia neither have they paid any taxes in respect of any business activities undertaken by them in Liberia. 26. The Respondent alleges that after the registration of the Applicant and its affiliate company Ritrak, one Mr Chukwuemeka Ekwunife opened two accounts for the companies and designated himself as the sole signatory of both accounts. Respondent further alleges that after the establishment of both accounts, and 7