https://www.taxtmi.com/caselaws?id=126480 The Tribunal allowed the appeals for refund of redemption fine and penalty, remanding the matter to the original authority for fresh consideration based on the doctrine of unjust enrichment and equitable principles. It emphasized that penal liabilities cannot be transferred to innocent parties and that the burden of proof lies with the department to show otherwise. The Tribunal held that unjust enrichment can be invoked to deny refund if the burden of proof is not met, distinguishing an earlier decision and setting aside lower authorities' orders for further review. en-us Thu, 18 Jun 2009 00:00:00 +0530 Wed, 21 Nov 2012 13:20:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126480 The Tribunal allowed the appeals for refund of redemption fine and penalty, remanding the matter to the original authority for fresh consideration based on the doctrine of unjust enrichment and equitable principles. It emphasized that penal liabilities cannot be transferred to innocent parties and that the burden of proof lies with the department to show otherwise. The Tribunal held that unjust enrichment can be invoked to deny refund if the burden of proof is not met, distinguishing an earlier decision and setting aside lower authorities' orders for further review. Case-Laws Customs Thu, 18 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126480