https://www.taxtmi.com/caselaws?id=327458 The Tribunal upheld the Commissioner's decision, ruling that the refund of redemption fines and penalties should be granted to the importers who paid them, not to the appellant. The Tribunal emphasized that penal liabilities cannot be transferred, and refunds must align with statutory provisions. The appeal was rejected, affirming that refunds are to be given to the party bearing the financial burden according to the law. en-us Thu, 29 Oct 2015 00:00:00 +0530 Wed, 11 May 2016 11:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327458 The Tribunal upheld the Commissioner's decision, ruling that the refund of redemption fines and penalties should be granted to the importers who paid them, not to the appellant. The Tribunal emphasized that penal liabilities cannot be transferred, and refunds must align with statutory provisions. The appeal was rejected, affirming that refunds are to be given to the party bearing the financial burden according to the law. Case-Laws Customs Thu, 29 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327458