Court Rules Excess Pre-Deposit Must Be Refunded Post IBC Resolution Plan Approval, With Applicable Interest.

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....Refund of amount paid as pre-deposit with the appeals (along with interest) - Approval of resolution plan under IBC - ex parte assessment orders - Once the tax liability raised by the Department had been fixed by effect of acceptance of Resolution Plan, manifestly, the Department could not hold on to any payment made by the assessee in excess of what has been approved under the Resolution Plan - HC....