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2022 (12) TMI 911 - CESTAT NEW DELHISVLDR Scheme - pre-deposit could not be verified as per records available and the amount has also not been mentioned in the show cause notice for appropriation - HELD THAT:- There is no dispute as regards payment of this amount in question. Further, it is evident from the record that this amount remained unadjusted due to fault of the Department as well as the Designated Committee under the Sabka Vishwas Scheme, who have refused the adjustment of the amount of pre-deposit, stating that the amount is not verifiable. This amount remained as the Revenue deposit with the Department and was never adjusted. Further, this amount is not a part of the admitted tax - the Adjudicating Authority is directed to grant refund of Rs.29,36,382/- within a period of 30 days from the date of receipt of this order along with interest @12% per annum from end of three months from the date of filing of the application for refund, till the date of grant of refund. Appeal allowed.
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