Refund of excess penalty: where liability is reduced or removed, demand is modified and any excess paid refunded. Where a court or appellate forum determines that an enterprise or person is not liable for a penalty or is liable for a lesser penalty than specified in a ... Summary
Refund of excess penalty: where liability is reduced or removed, demand is modified and any excess paid refunded.
Where a court or appellate forum determines that an enterprise or person is not liable for a penalty or is liable for a lesser penalty than specified in a Commission order, the demand notice or recovery certificate shall be withdrawn or modified and any excess penalty paid shall be refunded by a refund order issued by the Secretary under his signature and seal.
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