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Issues: Whether the redemption fine paid by the appellant pursuant to departmental insistence for processing the declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was refundable, and whether the rejection of the refund claim on the footing that the amount formed part of the SVLDRS settlement was sustainable.
Analysis: The appellant had been informed by the department that waiver of redemption fine was not covered under the scheme, and the fine was thereafter paid only to secure consideration of the declaration. The subsequent judgment of the Gujarat High Court clarified that payment of redemption fine was not a prerequisite for filing a declaration and that redemption fine had to be treated as part of the amount in arrears for scheme purposes. On that basis, the insistence on prior payment of redemption fine was held to be legally untenable. The amount in question was not treated as a voluntary payment under the scheme so as to attract the bar on refund of excess amount under the scheme provisions. The refund rejection on the ground of Section 11B of the Central Excise Act and the scheme-related bar was therefore found unsustainable.
Conclusion: The refund of redemption fine was held to be admissible, and the orders rejecting the refund claim were set aside.
Final Conclusion: The appeal succeeded and the appellant was granted consequential relief by allowing refund of the amount paid as redemption fine.
Ratio Decidendi: Where redemption fine is paid only under an erroneous departmental insistence for acceptance of an SVLDRS declaration, such payment cannot be treated as a scheme payment barred from refund, and refund cannot be denied on the premise that prior payment of redemption fine was a legal prerequisite for settlement.
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