https://www.taxtmi.com/caselaws?id=790513 Redemption fine paid only under erroneous departmental insistence to secure processing of a Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 declaration is not a voluntary scheme payment. Where later legal clarification shows that prior payment of redemption fine was not a prerequisite for filing the declaration, the amount cannot be treated as covered by the scheme's refund bar or as a voluntary settlement payment. Rejection of refund on the basis of Section 11B of the Central Excise Act and the scheme-related prohibition is therefore unsustainable, and the amount paid as redemption fine is refundable. en-us Thu, 23 Apr 2026 00:00:00 +0530 Mon, 27 Apr 2026 08:21:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790513 Redemption fine paid only under erroneous departmental insistence to secure processing of a Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 declaration is not a voluntary scheme payment. Where later legal clarification shows that prior payment of redemption fine was not a prerequisite for filing the declaration, the amount cannot be treated as covered by the scheme's refund bar or as a voluntary settlement payment. Rejection of refund on the basis of Section 11B of the Central Excise Act and the scheme-related prohibition is therefore unsustainable, and the amount paid as redemption fine is refundable. Case-Laws Central Excise Thu, 23 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790513