https://www.taxtmi.com/caselaws?id=406201 The court ruled against the petitioner's claim for benefits under the Sabka Vishwas Scheme, 2019, based on the specific disqualification clause in Section 125(1)(d) of the Finance Act, 2019. Despite the petitioner's arguments regarding the finality of the demand for the erroneously refunded amount, the court emphasized that such finality did not alter the ineligibility under the Act. Consequently, the court dismissed the writ petition, affirming the petitioner's ineligibility for benefits under the Scheme of 2019. en-us Tue, 06 Apr 2021 00:00:00 +0530 Wed, 07 Apr 2021 22:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406201 The court ruled against the petitioner's claim for benefits under the Sabka Vishwas Scheme, 2019, based on the specific disqualification clause in Section 125(1)(d) of the Finance Act, 2019. Despite the petitioner's arguments regarding the finality of the demand for the erroneously refunded amount, the court emphasized that such finality did not alter the ineligibility under the Act. Consequently, the court dismissed the writ petition, affirming the petitioner's ineligibility for benefits under the Scheme of 2019. Case-Laws Central Excise Tue, 06 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406201