https://www.taxtmi.com/caselaws?id=418052 Refund of a pre-deposit made in compliance with appellate directions could not be denied merely because the assessee later opted for the Sabka Vishwas Dispute Resolution Scheme. The amount was accepted by the Revenue, and Section 130(2) of the Finance Act, 2019 was found inapplicable to a refund claim that was not made under the settlement scheme. The scheme was intended to resolve disputes, not to defeat an otherwise eligible refund arising from bona fide litigation, so the denial of refund was set aside. en-us Fri, 04 Feb 2022 00:00:00 +0530 Tue, 08 Feb 2022 06:53:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418052 Refund of a pre-deposit made in compliance with appellate directions could not be denied merely because the assessee later opted for the Sabka Vishwas Dispute Resolution Scheme. The amount was accepted by the Revenue, and Section 130(2) of the Finance Act, 2019 was found inapplicable to a refund claim that was not made under the settlement scheme. The scheme was intended to resolve disputes, not to defeat an otherwise eligible refund arising from bona fide litigation, so the denial of refund was set aside. Case-Laws Central Excise Fri, 04 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418052