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Respondent had made excess pre-deposit of Rs. 15,80,561 against demand confirmed vide Order-in-Original. As per Section 124(2) of Sabka Vishwas Legacy Disputes Resolution Scheme, 2019, excess pre-deposit is adjustable against liability under the Scheme. HC held that out of Rs. 15,80,561 excess pre-deposit, Rs. 8,75,075 ought to be adjusted towards respondent's liability under the Scheme. Balance of Rs. 7,05,546, though not refundable, can be adjusted against future liabilities. Appeal dismissed.
Respondent had made excess pre-deposit of Rs. 15,80,561 against demand confirmed vide Order-in-Original. As per Section 124(2) of Sabka Vishwas Legacy Disputes Resolution Scheme, 2019, excess pre-deposit is adjustable against liability under the Scheme. HC held that out of Rs. 15,80,561 excess pre-deposit, Rs. 8,75,075 ought to be adjusted towards respondent's liability under the Scheme. Balance of Rs. 7,05,546, though not refundable, can be adjusted against future liabilities. Appeal dismissed.
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