https://www.taxtmi.com/caselaws?id=163220 A deposited penalty amount used to secure release of a vehicle cannot be retained once the penalty order is set aside in appeal and no fresh order is passed on remand. The department's inability to produce its records or complete the remand proceedings does not justify keeping the sum at the taxpayer's expense. In such circumstances, the amount must be refunded, with interest where law so provides, because the petitioner should not suffer for departmental lapse. en-us Tue, 15 Jan 2008 00:00:00 +0530 Tue, 25 Mar 2014 17:50:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163220 A deposited penalty amount used to secure release of a vehicle cannot be retained once the penalty order is set aside in appeal and no fresh order is passed on remand. The department's inability to produce its records or complete the remand proceedings does not justify keeping the sum at the taxpayer's expense. In such circumstances, the amount must be refunded, with interest where law so provides, because the petitioner should not suffer for departmental lapse. Case-Laws VAT and Sales Tax Tue, 15 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163220