9911796707
TMI Blog2022 (12) TMI 911X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate for the appellant Shri Mahesh Bhardwaj, Authorised Representative for the respondent ORDER The appellant is in appeal against refusal of refund of the amount of Rs.29,36,382/-. 2. The brief facts are that the appellant is engaged in running Works Contract Services and services of construction of residential complexes during the period 2013-14 till 2017-2018 (June 2017). Show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the show cause notice by filing Form SVLDRS-I on 29.11.2019, mentioning that they have already deposited Rs.29,36,382/- . However, pursuant to hearing, Form SVLDRS-III was issued by the Department with the remark, " the claim of pre-deposit of Rs.29,36,382.00 could not be verified as per records available and the amount has also not been mentioned in the show cause notice for appropriation. Theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he tax dues in SVLDRS-IV on 15.05.2020. Thereafter, the appellant applied for refund of the unadjusted amount of Rs.29,36,382/- on 01.07.2020. The said refund application was rejected vide order-in-original dated 01.09.2021 on the ground that the settlement under SVLDRS was done by High Level Committee headed by the Principal Commissioner and thus, the said amount of Rs.29,36,382/- cannot be treat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Being aggrieved, the appellant is before this Tribunal. 5. Ld. Counsel states the Court below has admitted that the appellant have deposited the amount of Rs.29,36,382/-. Further, admittedly, this amount was not considered for adjustment as the Designated Committed under the SVLDR Scheme stated that they are unable to verify this amount, which is evident from the remarks in SVLDRS Form-III. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount of pre-deposit, stating that the amount is not verifiable. In these circumstances, I hold that this amount remained as the Revenue deposit with the Department and was never adjusted. Further, this amount is not a part of the admitted tax. In these circumstances, I allow this appeal and set aside the impugned order. The Adjudicating Authority is directed to grant refund of Rs.29,36,382/- with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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