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2014 (7) TMI 568 - AT - Central ExciseDuty demand - Tribunal Confirmed demand - Assessee filed appeal before Supreme Court - When matter was pending before Supreme Court Kar Vivad Samadhan Scheme was introduced - appellant filed a declaration in terms of section 88 of the Kar Vivad Samadhan Scheme while matter was still pending before supreme Court - amount of ₹ 10,94,130/- was also paid by them - application made under Kar Vivad Samadhan Scheme was decided by the Designated Authority directing the appellant to make a full and final settlement of their tax arrears to the extent of ₹ 29,80,762.50 - appellant did not deposited the tax so determined and also did not withdraw the petition filed by them before the Supreme Court within a period of 30 days from the date of issuance of certificate by the Designated Authority, the matter was held as settled before in terms of Kar Vivad Samadhan Scheme - Subsequently the Supreme Court decided the petition filed by the appellant in their favour and set aside the orders of the lower authorities confirming demands against them - Denial of refund claim of amounts paid by assessee. Held that:- When the amount of ₹ 10,94,130/- deposited by the appellant in terms of KVSS Scheme, at the time of filing the declaration stand appropriated by the Commissioner towards confirmed demand, the same becomes a part and parcel of the demand confirmed by the Commissioner and is placed on the same platform at which the other deposits made by the assessee are placed. As such, when the appellants succeed at the Supreme Court stage, they become entitled to the refund of entire duty either directly deposited by them or appropriated by the Commissioner. As such, in my view the revenues technical objection that the provisions of Section 93 of the Finance Act, 1998, do not allow the refund of deposits made by assessee at the time of making a declaration cannot be appreciated inasmuch as by appropriating the said deposits towards the confirmed duty demand, the deposits inter alia remain deposit in terms of Section 88 of KVSS Scheme - Assessee entitled to get refund of disputed amount - Decided in favour of assessee.
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