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Issues: Whether refund sanctioned by the Department could be appropriated against an interest demand that had already been settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, and whether the assessee was entitled to release of the refunded amount.
Analysis: The outstanding interest demand had been settled under the Scheme, and the Department had confirmed the full and final settlement through SVLDRS-4. Once the liability stood extinguished, there remained no subsisting Government dues against which the sanctioned refund could be adjusted or appropriated. The earlier appropriation therefore had no legal foundation.
Conclusion: The appropriation was unsustainable and the assessee was entitled to refund of Rs.35,23,640/-.
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