CESTAT allows Refund of Penalty

Rajasthan Financial Corporation Vs Commissioner of CGST (CESTAT Delhi) Learned Commissioner (Appeals) had failed to appreciate the facts of the case as it is a case of refund of penalty paid by the appellant where he has considered that it is a case of refund of duty. As facts of the case are crystal clear that it is a case of refund of penalty and for refund of penalty there is no such provisions in law where the appellant is required to establish that they have to pass the bar of unjust enrichment. In such circumstances, following the decisions of the Tribunal in the case of Be Office Automa...