https://www.taxtmi.com/caselaws?id=421543 Refund of amounts deposited under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 may be available where a departmental appeal should have been withdrawn under the applicable monetary-limit litigation policy and no liability survived. Where the designated committee issued Form No. 3 despite the appeal not being maintainable, the deposited amount cannot be treated as arrears or duty payable if no amount was legally due. The statutory bar on refunds does not authorise retention of money collected without authority of law, consistent with the constitutional requirement that tax be collected only under legal authority. Writ jurisdiction may be invoked where the demand and retention lack jurisdiction and no effective alternative remedy exists. en-us Fri, 25 Mar 2022 00:00:00 +0530 Tue, 26 Apr 2022 21:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421543 Refund of amounts deposited under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 may be available where a departmental appeal should have been withdrawn under the applicable monetary-limit litigation policy and no liability survived. Where the designated committee issued Form No. 3 despite the appeal not being maintainable, the deposited amount cannot be treated as arrears or duty payable if no amount was legally due. The statutory bar on refunds does not authorise retention of money collected without authority of law, consistent with the constitutional requirement that tax be collected only under legal authority. Writ jurisdiction may be invoked where the demand and retention lack jurisdiction and no effective alternative remedy exists. Case-Laws Service Tax Fri, 25 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421543