Refund of excess redemption fine and penalty cannot be denied merely for lack of original payment documents after appellate reduction.

Refund of excess redemption fine and penalty following appellate reduction cannot be declined merely because original Bill of Entry or TR6 challans are not produced. The Tribunal noted that the reduced fine and penalty had attained finality, the payment was made to secure clearance of the imported goods, and the Department did not dispute the payer's identity, the fact of payment, or the refundable amount. Refusal on a purely technical document objection was rejected, and refund was directed on the basis of the appellate order and attested challan copy, with consequential relief.

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Issues: Whether refund of the excess redemption fine and penalty paid for clearance of imported goods could be denied for want of original documents, when the appellate authority had already reduced the fine and penalty and the assessee sought refund consequential to that order.

Analysis: The appellate reduction of redemption fine and penalty had attained finality, and the payment made by the assessee was only to secure clearance of the consignment pending appeal. The refusal to process refund solely because original Bill of Entry or TR6 challans were not produced was treated as a technical objection. The Tribunal relied on the earlier High Court ruling and the departmental circular directing processing of refund on the basis of the appellate order and attested copy of the challan, since the Department did not dispute the payment, identity of the payer, or the amount refundable.

Conclusion: Refund could not be denied on the ground of non-production of original documents, and the assessee was entitled to refund of the excess amount paid.

Final Conclusion: The impugned rejection orders were set aside and the refund claim was directed to be allowed with consequential relief.

Ratio Decidendi: Where duty, fine, or penalty has been reduced in appeal and the excess amount paid stands established, refund cannot be refused merely on the ground that original payment documents are not produced if the Department otherwise accepts the payment and refundable amount.

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