https://www.taxtmi.com/caselaws?id=420285 A refund claim under Section 11B of the Central Excise Act was rejected because the payment had been made under the Voluntary Compliance Encouragement Scheme, 2013. The Scheme is a special code conferring benefits on voluntary compliance, and Section 109 expressly states that any amount paid pursuant to a declaration under Section 107(1) is not refundable under any circumstances. As a result, the general refund provisions did not apply, and the claimant, having chosen the Scheme, remained bound by its terms. The rejection of the refund claim was therefore upheld. en-us Mon, 28 Mar 2022 00:00:00 +0530 Thu, 31 Mar 2022 08:22:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420285 A refund claim under Section 11B of the Central Excise Act was rejected because the payment had been made under the Voluntary Compliance Encouragement Scheme, 2013. The Scheme is a special code conferring benefits on voluntary compliance, and Section 109 expressly states that any amount paid pursuant to a declaration under Section 107(1) is not refundable under any circumstances. As a result, the general refund provisions did not apply, and the claimant, having chosen the Scheme, remained bound by its terms. The rejection of the refund claim was therefore upheld. Case-Laws Service Tax Mon, 28 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420285