https://www.taxtmi.com/caselaws?id=442118 A taxpayer's timely attempt to pay under a beneficial dispute settlement scheme was not defeated when the remittance failed and the amount was re-credited because of a technical or banking error beyond its control. The scheme benefit was treated as available on substantial compliance, and the rejection of relief was not sustained. Because the amount remained with the taxpayer after re-credit, payment of interest for the relevant period was directed before closure of the matter. en-us Thu, 10 Aug 2023 00:00:00 +0530 Thu, 24 Aug 2023 22:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442118 A taxpayer's timely attempt to pay under a beneficial dispute settlement scheme was not defeated when the remittance failed and the amount was re-credited because of a technical or banking error beyond its control. The scheme benefit was treated as available on substantial compliance, and the rejection of relief was not sustained. Because the amount remained with the taxpayer after re-credit, payment of interest for the relevant period was directed before closure of the matter. Case-Laws Service Tax Thu, 10 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442118