Arrested IPS officer SMH Mirza refuted senior BJP leader Mukul Roy’s claim that he had not taken any money because in none of the Narada sting operation videotapes, he was seen accepting cash.

While being taken to Bankshall court after his five-day remand in the CBI’s custody, Mirza said, "He (Roy) is saying he has not been accepting cash in the videotapes. It does not prove that he had not taken money. The probe will reveal the fact."

On Sunday, the CBI officials took Mirza to Roy’s apartment on Elgin Rod, Kolkata, to reconstruct the day when money was allegedly handed over to the BJP leader by the IPS officer in 2014.

The investigating agency video recorded the entire reconstruction event that continued for 40 minutes.

After the CBI officers left his apartment, Roy said, "I have not been seen in the video footages accepting cash. I am not involved in this case. I will co-operate with the investigating agency and I will appear before the CBI sleuths whenever they will ask me."

Roy, however, alleged that a conspiracy was hatched by Trinamool Congress supremo Mamata Banerjee and her party.

"Those who are involved in this case are dropping my name. This is a conspiracy," he said.