https://www.taxtmi.com/caselaws?id=332929 Money deposited under an interim court direction in proceedings under the Kar Vivad Samadhan Scheme was not covered by the refund bar in Section 93 of the Finance (No.2) Act, 1998, because that restriction applies only to amounts paid pursuant to a declaration under Section 88. When the final order reduced the liability and the revised demand was implemented, the excess amount had to be refunded. The refusal to return the excess deposit was therefore unsustainable, although the claim for interest was rejected. en-us Mon, 12 Sep 2016 00:00:00 +0530 Thu, 29 Sep 2016 08:55:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332929 Money deposited under an interim court direction in proceedings under the Kar Vivad Samadhan Scheme was not covered by the refund bar in Section 93 of the Finance (No.2) Act, 1998, because that restriction applies only to amounts paid pursuant to a declaration under Section 88. When the final order reduced the liability and the revised demand was implemented, the excess amount had to be refunded. The refusal to return the excess deposit was therefore unsustainable, although the claim for interest was rejected. Case-Laws Income Tax Mon, 12 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332929