2022 (11) TMI 96

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....yekar, Company Employee for the Appellant Shri P. K. Acharya, Authorized Representative for the Respondent ORDER Brief facts of the case are that the appellant herein is engaged interalia, in the manufacture of excisable goods namely, grey cotton fabrics and grey man-made fabrics of filament yarn and staple yarn, falling under Chapter Heading No. 52,53,54,55 & 58 of the Schedule to the Ce....

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.... regard by learned Deputy Commissioner of CGST and Central Excise, Mumbai Central had sanctioned refund amount of Rs.35,23,640/- in favor of the appellant. However, instead of crediting the said amount into the appellant's books of accounts, the said order has appropriated such amount against the outstanding Government dues. In this regard, it has been stated that certificate action has already be....

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.... been settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and as such, there is no outstanding liability against the appellant for recovery out of the refund amount sanctioned by the Department vide order dated 03.11.2017. In this regard, she has submitted the order dated 07.04.2021 passed by this Tribunal in Excise Appeal No. 88122 of 2018, in the case of the appellant itself....

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.... interest liability, the refund amount sanctioned by the Department was appropriated against such liability. On perusal of the case records and documents submitted by the appellants today at the time of hearing of appeal, I find that the interest demands has already been settled under the SVLDRS-4, 2019 and consequent upon settlement of dispute, the appeal filed by the appellant before the Tribuna....