Settlement scheme bar does not extend to an earlier refund claim outside the settlement application.

The refund voucher claim was outside the bar in the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2008 because the refund had already been ordered before the settlement application and before the scheme was introduced. The dealer's application under the scheme related only to settlement of interest, so Sections 9 and 10 operated only in relation to the certificate issued under Section 8 and matters covered by that settlement. The statutory bar against reopening or treating claims as withdrawn could not be extended to an earlier refund claim not included in the settlement request. The direction to issue the refund voucher was therefore legally valid.

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Issues: Whether the refund voucher claim was barred by the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2008 because the dealer had applied for settlement of interest under the scheme.

Analysis: The refund had already been ordered before the settlement application and before the scheme was floated, while the application under the scheme was only for settlement of interest. Sections 9 and 10 of the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2008 operate only in relation to the certificate issued under Section 8 and to proceedings or orders covered by that settlement. The bar against reopening or deeming withdrawal could not be extended to an earlier refund claim that was outside the scope of the settlement application. The statutory scheme and the rules also indicated that the designated authority was to verify only the particulars relevant to the settlement request.

Conclusion: The refund claim was not hit by Sections 9 and 10 of the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2008, and the direction to issue the refund voucher was in law.

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