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2012 (9) TMI 538 - HC - CustomsDenial of Refund of excess fine and penalty - non production of original challan for paying the penalty & photocopy was produced - Held that:- The grievance of the department seems to be genuine, as later, if someone brings the original chalan and claims this money, the Department would be in difficulty as there is no time limit fixed in Ext.P3 for refund. Accordingly the assessee is directed to produce the documents pertaining to the identity of the person with correct proof of address and also bank account number along with indemnity bond with an undertaking to the Department so that genuine apprehension expressed by the Department could be satisfied to a large extent - there cannot be award of 6% interest on the amount to be refunded.
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