https://www.taxtmi.com/caselaws?id=431794 Amounts deposited during investigation and left unadjusted under the Sabka Vishwas scheme were treated as refundable because they were not appropriated against the show cause notice, were not part of the admitted tax liability, and remained a revenue deposit with no legal basis for retention. The rejection of refund was set aside, and refund with interest was allowed. The stated principle is that money deposited during investigation, if not legally due and not adjusted against assessed tax dues, cannot be retained by the Revenue and must be refunded. en-us Thu, 15 Dec 2022 00:00:00 +0530 Fri, 06 Oct 2023 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431794 Amounts deposited during investigation and left unadjusted under the Sabka Vishwas scheme were treated as refundable because they were not appropriated against the show cause notice, were not part of the admitted tax liability, and remained a revenue deposit with no legal basis for retention. The rejection of refund was set aside, and refund with interest was allowed. The stated principle is that money deposited during investigation, if not legally due and not adjusted against assessed tax dues, cannot be retained by the Revenue and must be refunded. Case-Laws Service Tax Thu, 15 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431794