9911796707
TMI Blog2022 (11) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... he interest demands has already been settled under the SVLDRS-4, 2019 and consequent upon settlement of dispute, the appeal filed by the appellant before the Tribunal was also dismissed as deemed withdrawal. On perusal of SVLDRS-4 submitted by the appellant, wherein the department has confirmed that the outstanding liability has already been settled under such scheme. Since there is no liability of making any payments towards the adjudged Government dues as on date, there is no question of any appropriation of the sanctioned refund amount against any liability as mentioned in the adjudication order dated 03.11.2017. The appeal filed by the appellant is allowed, with the direction that the appellant should be entitled for grant of refu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral had sanctioned refund amount of Rs.35,23,640/- in favor of the appellant. However, instead of crediting the said amount into the appellant s books of accounts, the said order has appropriated such amount against the outstanding Government dues. In this regard, it has been stated that certificate action has already been initiated under Section 142 of the Customs Act, 1962 in terms of the order dated 23.06.2016 passed by Assistant Commissioner, Central Excise, Division GH, Mumbai-I, ordering for recovery of an amount of Rs.51,86,838/- towards the interest liability. The order of appropriation dated 03.11.2017 was appealed against by the appellant before learned Commissioner (Appeals), which was disposed of vide impugned order dated 26. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . I find that against the outstanding demand of Rs.51,86,838/- confirmed as interest liability, the refund amount sanctioned by the Department was appropriated against such liability. On perusal of the case records and documents submitted by the appellants today at the time of hearing of appeal, I find that the interest demands has already been settled under the SVLDRS-4, 2019 and consequent upon settlement of dispute, the appeal filed by the appellant before the Tribunal was also dismissed as deemed withdrawal. I have also perused the SVLDRS-4 submitted by the appellant, wherein the department has confirmed that the outstanding liability has already been settled under such scheme. Since there is no liability of making any payments towards ..... X X X X Extracts X X X X X X X X Extracts X X X X
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