Refund of excess penalty requires withdrawal or modification of demand and issuance of a refund order. Refund of excess penalty arises where a higher forum determines that an enterprise is not liable for a penalty or is liable for a lesser penalty; the ... Summary
Refund of excess penalty requires withdrawal or modification of demand and issuance of a refund order.
Refund of excess penalty arises where a higher forum determines that an enterprise is not liable for a penalty or is liable for a lesser penalty; the demand notice or recovery certificate must be withdrawn or modified and amounts already paid are to be refunded by issuance of a refund order under the Secretary's signature and seal.
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