https://www.taxtmi.com/caselaws?id=447423 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, an excess pre-deposit made by the same declarant against one demand could be adjusted against liability under another pending demand relating to the same subject matter, because the Scheme contained no express bar on such adjustment. The Court relied on the departmental circular stating that deposits made during enquiry, investigation, audit, or appellate proceedings may be deducted or adjusted while computing the amount payable. Since the declarant sought adjustment, not refund, the excess deposit was treated as available for set-off against the second demand. en-us Sat, 25 Nov 2023 00:00:00 +0530 Tue, 26 Dec 2023 08:36:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447423 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, an excess pre-deposit made by the same declarant against one demand could be adjusted against liability under another pending demand relating to the same subject matter, because the Scheme contained no express bar on such adjustment. The Court relied on the departmental circular stating that deposits made during enquiry, investigation, audit, or appellate proceedings may be deducted or adjusted while computing the amount payable. Since the declarant sought adjustment, not refund, the excess deposit was treated as available for set-off against the second demand. Case-Laws Central Excise Sat, 25 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447423