Kar Vivad Samadhan Scheme certificate rectification required where duty amount matched the adjudicating order and corrigendum.

Under the Kar Vivad Samadhan Scheme, a certificate of intimation had to be aligned with the duty amount reflected in the adjudicating authority's order and the departmental corrigendum. The declaration was filed on the basis of that duty figure, the corrigendum corrected the amount to the same figure, and the amount had already been deposited. In these circumstances, refusal to correct the certificate of intimation could not be sustained, and rectification of the certificate was required.

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Issues: Whether the certificate of intimation issued under the Kar Vivad Samadhan Scheme required rectification to reflect the duty amount stated in the adjudicating authority's order and the departmental corrigendum.

Analysis: The declaration under the settlement scheme was filed on the basis of the duty amount shown in the adjudicating order. The department subsequently issued a corrigendum correcting the amount to the same figure, and the respondents fairly accepted that the corrigendum was and that the amount had already been deposited. In these circumstances, refusal to correct the certificate of intimation could not be sustained.

Conclusion: The certificate of intimation was required to be rectified.

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