https://www.taxtmi.com/caselaws?id=218682 Penal liability was held to stand on a different legal footing from duty or interest, because a penalty is imposed for an offence and cannot, as a matter of law, be passed on to another person. The Tribunal rejected the department's presumption that recording the penalty as expenditure meant the burden had been shifted, and held that the doctrine of unjust enrichment was not applicable to refund of penalty. The assessee was therefore entitled to refund of the penalty amount with consequential relief. en-us Mon, 16 Jan 2012 00:00:00 +0530 Wed, 15 May 2013 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218682 Penal liability was held to stand on a different legal footing from duty or interest, because a penalty is imposed for an offence and cannot, as a matter of law, be passed on to another person. The Tribunal rejected the department's presumption that recording the penalty as expenditure meant the burden had been shifted, and held that the doctrine of unjust enrichment was not applicable to refund of penalty. The assessee was therefore entitled to refund of the penalty amount with consequential relief. Case-Laws Service Tax Mon, 16 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218682