https://www.taxtmi.com/caselaws?id=429672 A sanctioned refund could not be appropriated against an interest demand that had already been settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Once the Department had issued SVLDRS-4 confirming full and final settlement, the underlying liability stood extinguished and no subsisting Government dues remained available for adjustment. The earlier appropriation therefore lacked legal foundation, and the assessee was entitled to release of the refunded amount. en-us Thu, 27 Oct 2022 00:00:00 +0530 Thu, 03 Nov 2022 09:04:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429672 A sanctioned refund could not be appropriated against an interest demand that had already been settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Once the Department had issued SVLDRS-4 confirming full and final settlement, the underlying liability stood extinguished and no subsisting Government dues remained available for adjustment. The earlier appropriation therefore lacked legal foundation, and the assessee was entitled to release of the refunded amount. Case-Laws Central Excise Thu, 27 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429672