9911796707
TMI Blog2021 (4) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... ers dated 12.11.19 & 16.12.19, whereby the application preferred by the petitioner for availing the benefits under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 ('Scheme of 2019') in respect of the refund amount of Rs. 26,80,834/- claiming the same to be amount in arrears in terms of provisions of clause (c) of Section 121 of Finance Act, 2019 (for short "the Act of 2019"), stands rejected by the designated committee. 2. The facts relevant are that pursuant to the proceeding initiated by the adjudicating authority under Section 11 A of Central Excise Act, 1944 against the petitioner for levy of excise duty in respect of process of cutting of marble blocks into marble slabs and tiles, vide order dated 20.11.97, a demand of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this Court, the Revenue preferred a Special Leave Petition (SLP) (converted into Civil Appeal No.5857/07) before the Hon'ble Supreme Court, which was allowed vide order dated 16.10.15 and the order passed by this Court directing refund of the amount of duty, penalty and interest was set aside. Consequently, vide order dated 30.11.17 issued by the Assistant Commissioner, Central Excise & Service Tax, Division D, Kankaroli, the petitioner was directed to refund the amount of Rs. 26,80,834/- erroneously granted. The petitioner challenged the legality of the order dated 30.11.17 before this Court by way of Writ Petition being D.B.C.W.P. No.880/18 which was dismissed by this Court vide order dated 26.4.19 and the order dated 30.11.17 was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roneous refund or refund has been issued to it. Learned counsel would submit that the case of the petitioner is not where a show cause notice for an erroneous refund or refund has been issued rather, it is a case where an order in original has been passed, although, the show cause notice issued was for recovery of erroneous refund/refund. Learned counsel submitted that the designated committee could not have read 'show cause notice relating to erroneous refund/refund' as an issue relating to erroneous refund/refund and thus, the designated committee has seriously erred in rejecting the application preferred by the petitioner seeking benefits under the Scheme of 2019. 4. On the other hand, the counsel appearing for the respondents s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xxxx (d) who have been issued a show cause notice under indirect tax enactment for an erroneous refund or refund;" 7. Undoubtedly, Section 121(c) defines 'amount of arrears' means the amount of duty, which is recoverable as arrears of duty under the direct tax enactment in the situations specified. It in no manner deals with the amount of erroneous refund recoverable from the assessee. Moreover, the provisions of Section 125(1) (b) specifically exclude the persons from eligibility to make a declaration under the Scheme who have been issued a show cause notice under indirect tax enactment for erroneous refund or refund. Admittedly, after the SLP filed by the Revenue against the judgment dated 24.8.16 being allowed by the Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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