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<h1>Ministry of Finance clarifies Section 128A benefits for taxpayers facing appeals over interest or penalty issues under CGST Act.</h1> The circular from the Ministry of Finance addresses the procedure for department appeals concerning interest and/or penalty under Section 128A of the CGST Act, 2017. It clarifies that taxpayers who have fully paid the tax amount but face appeals due to incorrect interest or penalty calculations can still benefit from Section 128A. The intention is to minimize litigation and ensure eligible taxpayers are not denied benefits due to technicalities. Proper officers are instructed to withdraw such appeals or accept orders under review if the taxpayer meets the conditions of Section 128A and related rules.