https://www.taxtmi.com/caselaws?id=215491 The court dismissed the review petition seeking a refund of excess fine and penalty, directing the respondent to refund the amount with interest at 6% per annum from the date of the appellate order. The court criticized the insistence on original documents for refund as hyper-technical and unreasonable, emphasizing the government's duty to process refunds promptly and fairly. Exemplary costs of Rs. 25,000/- were imposed on the petitioner in the review petition for causing unnecessary harassment. The court clarified that interest and costs should be recovered from responsible officers, not debited to the exchequer. en-us Tue, 24 Jul 2012 00:00:00 +0530 Thu, 11 Oct 2012 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215491 The court dismissed the review petition seeking a refund of excess fine and penalty, directing the respondent to refund the amount with interest at 6% per annum from the date of the appellate order. The court criticized the insistence on original documents for refund as hyper-technical and unreasonable, emphasizing the government's duty to process refunds promptly and fairly. Exemplary costs of Rs. 25,000/- were imposed on the petitioner in the review petition for causing unnecessary harassment. The court clarified that interest and costs should be recovered from responsible officers, not debited to the exchequer. Case-Laws Customs Tue, 24 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215491