https://www.taxtmi.com/caselaws?id=433393 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, a declarant in the voluntary disclosure category must disclose and pay the tax dues, and the amount quantified by the designated committee governs settlement unless disagreement is properly established. Where the record does not show that the declarant successfully pursued or proved such disagreement, an excess payment over the quantified amount is not refundable because the scheme bars refund of amounts paid under it. On that basis, the refund claim was treated as not maintainable and the rejection of refund was upheld. en-us Mon, 23 Jan 2023 00:00:00 +0530 Mon, 30 Jan 2023 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433393 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, a declarant in the voluntary disclosure category must disclose and pay the tax dues, and the amount quantified by the designated committee governs settlement unless disagreement is properly established. Where the record does not show that the declarant successfully pursued or proved such disagreement, an excess payment over the quantified amount is not refundable because the scheme bars refund of amounts paid under it. On that basis, the refund claim was treated as not maintainable and the rejection of refund was upheld. Case-Laws Service Tax Mon, 23 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433393