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TMI Blog2009 (9) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... the said sum of Rs. 2,00,000 – Held that:- Petitioner’s liability to pay redemption fine and penalty stands limited to the sum of Rs. 1,00,000 - petitioner is entitled to refund of the excess sum of Rs. 1,00,000/- paid by him as redemption fine and penalty - 6704 of 2009-G - - - Dated:- 24-9-2009 - P.N. Ravindran, J. REPRESENTED BY : S/Shri P.A. Augustian and T.R. Jagadeesh, Advocates, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner remitted the said sum of Rs. 2,00,000/-. He also went in appeal. By Ext. P3 order passed on 26-4-2007, the Commissioner of Customs (Appeals), reduced the redemption fine to Rs. 1,00,000/-. The order imposing penalty of Rs. 60,000/- was upheld. The petitioner had, after the first appeal filed by him was disposed of by Ext. P3 order, made a request for refund of the excess sum of Rs. 40,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a counter affidavit and an additional counter affidavit raising various technical grounds including the contention that the claim for refund is time-barred. The respondent does not dispute the fact that by Ext. P5 order, the redemption fine and penalty stands reduced from Rs. 2,00,000/- to Rs. 1,00,000/-. As an officer of the Government of India, even without the petitioner making a claim for refu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y opinion, the technical pleas raised by the respondent cannot result in the petitioner being found liable to pay any amount in excess of the sum of Rs. 1,00,000/- as fixed by the Government of India in revision. Otherwise, it will lead to unjust enrichment and will render the appellate and revisional remedies illusory. I accordingly hold that the petitioner is entitled to refund of the excess sum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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