https://www.taxtmi.com/highlights?id=92684 HC allowed the petition and directed issuance of the discharge certificate upon payment under the SVLDR Scheme. The court held that "tax dues" under Section 123(b) encompass duties adjudicated via pending SCNs remanded by the CESTAT, and petitioners are not ineligible under Section 125(1)(a). Redemption fine imposed under the Central Excise regime is a consequence of non-payment of duty and, for purposes of the SVLDR Scheme, falls within the ambit of duty/penalty; consequently it is covered by the Scheme and waived pursuant to the prescribed lump-sum percentages under Section 129. Pre-deposits at the appellate stage are deductible under Section 124(2) but are not refundable. en-us Sat, 20 Sep 2025 08:38:47 +0530 Sat, 20 Sep 2025 08:38:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=92684 HC allowed the petition and directed issuance of the discharge certificate upon payment under the SVLDR Scheme. The court held that "tax dues" under Section 123(b) encompass duties adjudicated via pending SCNs remanded by the CESTAT, and petitioners are not ineligible under Section 125(1)(a). Redemption fine imposed under the Central Excise regime is a consequence of non-payment of duty and, for purposes of the SVLDR Scheme, falls within the ambit of duty/penalty; consequently it is covered by the Scheme and waived pursuant to the prescribed lump-sum percentages under Section 129. Pre-deposits at the appellate stage are deductible under Section 124(2) but are not refundable. Highlights Service Tax Sat, 20 Sep 2025 08:38:47 +0530 https://www.taxtmi.com/highlights?id=92684