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2020 (2) TMI 1697 - CESTAT NEW DELHISabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - duty under the scheme already paid - appellant has not received Form-4 (the discharge certificate) - whether discharge certificate has been deemed issued to the appellant or not? - HELD THAT:- As per the scheme, the SVLDRS Form-3 if not issued to the appellant within a period of thirty days of filing of the declaration discharge certificate is required to be issued. As per the records, the appellant has paid the amount in dispute. In that circumstances, SVLDRS-3 form has not been issued to the appellant, therefore, the designated authority was duty bound to issue discharge certificate within a period of thirty days of filing of the declaration which they failed to do so - the appellant has complied with the conditions of the scheme i.e. SVLDRS, 2019 and it is deemed that the discharge certificate has been issued to the appellant. In view of this, the appeal is disposed of as withdrawn under SVLDRS, 2019. Appeal disposed off.
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