https://www.taxtmi.com/caselaws?id=85656 Refund of redemption fine and penalty cannot be refused on a purely technical objection when the underlying confiscation order has already been set aside with consequential relief and payment is otherwise proved. The Tribunal noted that the amounts were paid only to secure release of the goods, and a bank certificate evidenced payment even though the original TR 6 challan was not produced again. A refund claim treated under Section 11B of the Central Excise Act, 1944 could not be deferred further on that ground alone, and refund was directed on execution of an indemnity bond. en-us Tue, 11 Jun 1996 00:00:00 +0530 Sat, 06 Aug 2011 13:37:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85656 Refund of redemption fine and penalty cannot be refused on a purely technical objection when the underlying confiscation order has already been set aside with consequential relief and payment is otherwise proved. The Tribunal noted that the amounts were paid only to secure release of the goods, and a bank certificate evidenced payment even though the original TR 6 challan was not produced again. A refund claim treated under Section 11B of the Central Excise Act, 1944 could not be deferred further on that ground alone, and refund was directed on execution of an indemnity bond. Case-Laws Central Excise Tue, 11 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85656