https://www.taxtmi.com/article/detailed?id=1906 When an appellate authority allows an appeal, the assessing authority must promptly refund any pre-deposit of duty, interest and penalty; delay attracts interest from the date of the appellate order. Production of original documents is not a prerequisite where the file contains payment records; an indemnity bond may be accepted if originals are lost. The assessing authority cannot retain amounts due or impose hyper-technical obstacles, and unreasonable refusal may lead to interest and exemplary costs recoverable from responsible officers. en-us Sat, 29 Sep 2012 04:37:55 +0530 Sat, 29 Sep 2012 04:37:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1906 When an appellate authority allows an appeal, the assessing authority must promptly refund any pre-deposit of duty, interest and penalty; delay attracts interest from the date of the appellate order. Production of original documents is not a prerequisite where the file contains payment records; an indemnity bond may be accepted if originals are lost. The assessing authority cannot retain amounts due or impose hyper-technical obstacles, and unreasonable refusal may lead to interest and exemplary costs recoverable from responsible officers. Articles Customs - Import - Export - SEZ Sat, 29 Sep 2012 04:37:55 +0530 https://www.taxtmi.com/article/detailed?id=1906