Query related to order u/s 73, Goods and Services Tax - GST

[YUWRAJ KOTHARI]

In a case where order u/s 73 has been passed wherein the + interest + Penalty is levied, some wrong credit of IGST is taken in the 1st Quarter of GST. This wrongful credit was utilised by mistake which was reversed at the time of GST Audit as per CA's, advise. Meanwhile every month GST liability as per GSTR-3B was paid/deposited which is reflected in cash Ledger. However this cash ledger amount remained to be debited towards GST dues. The accumulated balance was reversed / debited at the time of reversal of wrongful IGST credit: Against the order the RTP preferred appeal by paying 10% of tax dues.
Query is: 1. If there are no tax dues payable Whether Amnesty benefit can be availed.
2.10%. deposit amount paid whether can be claimed by way refund/ otherwise credit.