https://www.taxtmi.com/caselaws?id=47354 The Kar Vivad Samadhan Scheme required payment of the amount determined by the designated authority within the statutory period under Section 90(2) of the Finance Act, 1998, and belated payment did not preserve entitlement to full and final settlement benefits. In the absence of any statutory power to condone delay, the authority could not be compelled to issue the settlement certificate on equitable grounds. A refund claim was also not entertained, as there was no corresponding pleading or prayer and Section 93 barred refund. en-us Wed, 06 Oct 2004 00:00:00 +0530 Wed, 28 Jul 2010 12:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47354 The Kar Vivad Samadhan Scheme required payment of the amount determined by the designated authority within the statutory period under Section 90(2) of the Finance Act, 1998, and belated payment did not preserve entitlement to full and final settlement benefits. In the absence of any statutory power to condone delay, the authority could not be compelled to issue the settlement certificate on equitable grounds. A refund claim was also not entertained, as there was no corresponding pleading or prayer and Section 93 barred refund. Case-Laws Central Excise Wed, 06 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47354