https://www.taxtmi.com/caselaws?id=782679 A remanded duty demand that had not attained finality by 30 June 2019 fell within the SVLDRS litigation category, because quantification of duty and penalty remained open after the Tribunal's remand. The arrears category was therefore inapplicable, and the declaration had to be processed on the litigation footing. The record also showed that the petitioner's pre-deposit of Rs. 10 lakhs had already been accounted for in the earlier computation, so the authorities were required to give proper credit for that payment while determining the amount payable under the scheme. en-us Tue, 02 Dec 2025 00:00:00 +0530 Wed, 03 Dec 2025 08:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782679 A remanded duty demand that had not attained finality by 30 June 2019 fell within the SVLDRS litigation category, because quantification of duty and penalty remained open after the Tribunal's remand. The arrears category was therefore inapplicable, and the declaration had to be processed on the litigation footing. The record also showed that the petitioner's pre-deposit of Rs. 10 lakhs had already been accounted for in the earlier computation, so the authorities were required to give proper credit for that payment while determining the amount payable under the scheme. Case-Laws Central Excise Tue, 02 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782679