https://www.taxtmi.com/caselaws?id=435061 Refusal to refund a pre-deposit made during investigation was held unsustainable where the authority failed to consider the claimant's request for credit of that deposit under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and did not afford a proper hearing. The communication did not address the core entitlement issue and the claim was not examined on merits. The High Court quashed the rejection and restored the refund request for fresh consideration after giving the petitioner due opportunity. en-us Fri, 20 Jan 2023 00:00:00 +0530 Sat, 11 Mar 2023 08:47:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435061 Refusal to refund a pre-deposit made during investigation was held unsustainable where the authority failed to consider the claimant's request for credit of that deposit under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and did not afford a proper hearing. The communication did not address the core entitlement issue and the claim was not examined on merits. The High Court quashed the rejection and restored the refund request for fresh consideration after giving the petitioner due opportunity. Case-Laws Service Tax Fri, 20 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435061