2022 (1) TMI 132

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....earlier round, the appellant as per the order of the Commissioner (Appeals) made a pre-deposit of Rs. 5,00,530/- vide e-payment being challan No. 20007 dated 09.02.2018. However, in the body of the challan, the appellant has shown Rs. 2,50,265/- under the accounting code 00440290 and also matching amount under accounting code 00441399. The said payment was duly accepted by the Commissioner (Appeals) towards pre-deposit. Being unsuccessful before the Commissioner (Appeals) the appellant had preferred the appeal before this Tribunal, which was registered as Appeal No. ST/52009/2018. During the pendency of the appeal before this Tribunal, the appellant applied for 'one time settlement' under the SVLDR Scheme, 2019 on 13.11.2019. In form SVLDRS....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....441399 vide refund application dated 17.03.2020. The said refund was rejected by the Court below on the ground of time bar - observing that the appellant have deposited Rs. 2,50,265/- inadvertently under wrong accounting code. Further, observing that any pre-deposit amount that has existed in excess, than the amount payable under SVLDRS, as indicated in the statement issued by the designated Committee, will not be refunded under the scheme. It was further observed that the refund application is subject to provisions of Section 11B (limitation) as prescribed, being one year from the relevant date. In the instant case, the tax was deposited on 09.02.2018 and accordingly the limitation expired on 08.02.2019. 6. Assailing the impugned order-....