https://www.taxtmi.com/caselaws?id=203859 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. en-us Tue, 07 Sep 2010 00:00:00 +0530 Wed, 22 Jun 2011 13:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203859 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. Case-Laws Customs Tue, 07 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203859