Refund of interest under Sabka Vishwas scheme denied where payment was already made and claim failed on merits.

Refund of interest paid under protest was not admissible after settlement of the related demand under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, because the scheme settled outstanding dues and did not operate as a refund mechanism for amounts already lawfully paid. The authorities therefore rejected the claim on merits. The doctrine of unjust enrichment was not the proper basis for rejection at that stage, as it becomes relevant only after a refund is otherwise found admissible. On the facts, the refund claim failed.

---

---

Issues: Whether refund of interest paid under protest was admissible after settlement of the related demand under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, and whether the claim could be rejected on the ground of unjust enrichment.

Analysis: The demand concerned interest, and the amount had already been paid by the appellant. The settlement under the scheme did not operate as a refund mechanism for amounts lawfully paid; it was meant to settle outstanding dues. Once the authorities held that refund was not admissible on merits, the question of unjust enrichment was not the correct basis for rejection, because that doctrine becomes relevant only after refund is otherwise found admissible. On the facts, the refund claim lacked merit.

Conclusion: The refund of the interest amount was not admissible, and the challenge to the rejection failed.

---