https://www.taxtmi.com/circulars?id=63306 Clarifications under the Sabka Vishwas Scheme address scope, eligibility and deposit treatment: additional enactments are included; deposits made after show cause notice but before adjudication may be adjusted when issuing the payable statement; deposits during enquiry or audit, including those paid under protest, are to be adjusted by the designated committee and excess deposits are not refundable where a declaration is filed; eligibility for categories is fixed as on the relevant date; PAN requirements may be waived in specific cases; discharge certificates cover only the declared matter and period. en-us Thu, 12 Dec 2019 00:00:00 +0530 Fri, 13 Dec 2019 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63306 Clarifications under the Sabka Vishwas Scheme address scope, eligibility and deposit treatment: additional enactments are included; deposits made after show cause notice but before adjudication may be adjusted when issuing the payable statement; deposits during enquiry or audit, including those paid under protest, are to be adjusted by the designated committee and excess deposits are not refundable where a declaration is filed; eligibility for categories is fixed as on the relevant date; PAN requirements may be waived in specific cases; discharge certificates cover only the declared matter and period. Circulars Central Excise Thu, 12 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63306