9911796707
TMI Blog2024 (7) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... spute Resolution) Scheme Rules, 2019. The petitioner has discharged the liability under the aforesaid Scheme and therefore, the petitioner seeks direction to refund the amount of Rs. 5,26,662/- appropriated towards part of the liability confirmed vide Order in Original No. 1669 of 2009 dated 11.11.2009 - As far as the appropriation of amount of Rs. 51,972/- towards tax liability of Rs. 1,63,778/- vide Order in Original No.8 of 2011-ST is concerned, the petitioner had preferred an appeal before the Appellate Commissioner vide Order in Appeal No.152 of 2010 dated 26.08.2010. Thus, the Tribunal had remanded the case back to the Original Authority and that the petitioner has settled the dispute under the SVLDRS Scheme, 2019 and discharge certif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority scrutinized the rebate claim and sanctioned a sum of Rs. 5,78,634/- under Section 11B of the Central Excise Act, 1944 r/w Rule 18 of the Central Excise Rules, 2002. 4. However, while sanctioning the aforesaid amount, the Rebate Sanctioning Authority has appropriated the aforesaid sum towards tax liability of the petitioner under Order in Original No.1669/2009 dated 11.11.2009 and the Order in Original No.8/2011-ST adjn dated 30.12.2011. 5. Both the Orders in Originals have been set aside by the Tribunal after the petitioner's appeal against them before the Appellate Commissioner were unsuccessful. As far as the Order in Original No.1669 of 2009 is concerned, the Tribunal had set aside the order passed by the Appellate Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide Final Order No.40821 of 2018 in A.No.E/734/2010 and that the petitioner has settled the dispute under the SVLDRS Scheme, 2019 and discharge certificate in Form-4 has also been issued to the petitioner by the Designated Authority on 29.01.2021. Thus, the liability of the petitioner has been either dropped or squared up under the SVLDRS Scheme. Therefore, the appropriation made pursuant to the aforesaid order is liable to be set aside. 10. Considering the above, the Writ Petition stands allowed with consequential relief to the petitioner. The respondents are directed to refund the amount that was sanctioned by the Rebate Sanctioning Authority together with applicable interest under Section 11(b) of the Central Excise Act, 1944 to the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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