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2022 (1) TMI 1070 - HC - Central ExciseSeeking direction to accept the amount of tax which was returned inadvertently due to mismatch in the amount remitted - Sab Ka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - HELD THAT:- It is well known that when an amount to the tune as is in the present case is transferred message is received by bank account holder either on the mobile or through E-mail. The same is the case when the transfer is declined and the amount is re-credited in the bank account. It cannot hence be assumed that the petitioners were not aware of the return of remittance having been made in their account. As per Rule 9 of the "Sab Ka Vishwa (Legacy Dispute Resolution) Scheme, 2019", designated committee on being satisfied of payment of amount in full as determined by it shall issue electronically a discharge certified under sub Section (8) of Section 127 of the Finance Act, 2019 within 30 days of the payment and submission of proof. Had the petitioners remitted the amount of ₹ 10,30,274/- on 30.06.2020, on an after 31.07.2020 they would have certainly made efforts for procuring a discharge certificate as aforesaid. However, there is absolutely no whisper in the entire petition as regards any effort to that effect having been made by the petitioners. As per the petitioners if they had made the payment they would have certainly insisted upon issuance of the certificate. The natural course of conduct for the petitioners upon service of the said notices would have been to take up the matter with the department informing it that they have already paid the amount under the Amnesty scheme hence are now not liable for payment of any amount as demanded. However, the petitioners did not do so and were again on 22.06.2021 served with another demand notice for the aforesaid amount. Yet they did not take up the matter with the department - It is hence apparent that they are no bona fides on part of the petitioners in approaching this Court. Their conduct manifestly shows that they were always aware of the return of the amount which was purportedly remitted by them. The submission of petitioners that the they are still ready and willing to deposit the amount along with interest up to date hence be granted the benefit under the scheme is also liable to be rejected as the same appears to be a mere after thought and an effort by them to wriggle out of the lapses on their part. In any case the Amnesty scheme has already come to an end hence no benefit under the same can be granted to the petitioners. Petition dismissed.
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