Settlement under Kar Vivad Samadhan Scheme bars reopening of the settled demand or a later refund claim.

After availing settlement under the Kar Vivad Samadhan Scheme and receiving a settlement certificate, the assessee could not reopen the settled liability to challenge the demand or seek reimbursement or refund. The matter had been settled on the basis of payment made under the scheme, and no independent grounds for refund were shown. As a result, the claim for reimbursement or refund was not maintainable.

---

---

Issues: Whether, after availing settlement under the Kar Vivad Samadhan Scheme and obtaining the settlement certificate, the appellants could still challenge the settled demand or seek reimbursement or refund.

Analysis: The appellants had opted for settlement under the scheme and had deposited the amount in terms of that settlement. The certificate was produced, and no separate grounds for reimbursement were shown. In these circumstances, the settled matter could not be reopened for a refund or any other grievance arising from the same liability.

Conclusion: The challenge was held to be without merit, and the claim for reimbursement or refund was not maintainable.

---