Court Rules Against Denial of VCES Benefits; Payment Allocation Error Not Enough to Withhold Scheme Benefits.

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....Denial of benefit of VCES - When the entire amount as contemplated under the Scheme stood paid before the due date and the petitioner satisfied all other requirements under the Scheme, the respondents are not justified in denying the benefit of the Scheme to the petitioner only on the ground that the amount of ₹ 6,36,103/- had initially been paid towards the interest and penalty. - HC....