https://www.taxtmi.com/caselaws?id=406198 The Court upheld the Customs, Excise and Service Tax Appellate Tribunal's decision to refund a redemption fine and penalty totaling Rs. 30 lakhs, previously paid by the respondent. The Tribunal's order set aside previous penalties and fines, allowing the refund claim based on lack of specific orders imposing these amounts and acceptance of supporting documents as proof of payment. The Court rejected the appellant's arguments on the time limit under Section 27 of the Customs Act, emphasizing that this provision does not cover redemption fines and penalties. The appeal was dismissed, affirming the refund direction without costs. en-us Wed, 24 Mar 2021 00:00:00 +0530 Thu, 21 Oct 2021 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406198 The Court upheld the Customs, Excise and Service Tax Appellate Tribunal's decision to refund a redemption fine and penalty totaling Rs. 30 lakhs, previously paid by the respondent. The Tribunal's order set aside previous penalties and fines, allowing the refund claim based on lack of specific orders imposing these amounts and acceptance of supporting documents as proof of payment. The Court rejected the appellant's arguments on the time limit under Section 27 of the Customs Act, emphasizing that this provision does not cover redemption fines and penalties. The appeal was dismissed, affirming the refund direction without costs. Case-Laws Customs Wed, 24 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406198