refund claim of penalty paid u/s 271(1)(c)

This query is : Resolved

HARDIK SHAH (Querist)
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22 February 2011 sir we have apealed aginst the order of penalty levied u/s 271(1)(c) to CIT(A) & now CIT(A) has canceled the penlty levied on us,& decision is in our fevour.
I want to Ask how can i claim refund of penalty which has alredy been paid against the demand reaised for the penalty?
Whether penalty refund can be claimed u/s 240 where in which only refund of excess tax amount is specified?
Can penlty be consider as tax to claim u/s 240

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Guest (Expert)

22 February 2011 Simply make the application before for appeal effect alongwith copy of appeal order.