Kernrechtsfrage
Whether objections to the already final restitution decision could still be raised in the remission proceedings
Extrahierter Entscheid
Those arguments were inadmissible because they related to the unchallenged and final restitution decision, not to the remission refusal under appeal.
Extrahierte Begründung
The object of dispute was limited to the refusal of remission; the restitution decision had become final and could no longer be reviewed indirectly.