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2023 (1) TMI 1140 - AT - Service TaxRefund - Excess amount deposited SVLDRS as Voluntary Disclosure Scheme - grievance of appellant is that the tax dues which were already paid by the appellant have not been adjusted by the designated authority - HELD THAT:- It is observed from the record of this appeal that this bench gave an opportunity to the appellant to submit Forms SVLDRS 1 to 4 so as to prove that he raised his disagreement before the designated authority but the appellant has filed SVLDRS-1, 3 and 4. SVLDRS- 2/SVLDRS-2B has not been placed on record. It becomes clear that appellant has failed to prove its disagreement to the amount quantified as payable by the designated authority. The disagreement has been the main contention of appellant’s argument, same stands totally unproved. Otherwise also, it being a case of voluntary disclosure, the appellant had to self assesse the payable amount in SVLDRS-1. The self declaration form has also not been produced by the appellant. Rejection of refund in terms of Section 124(2) and 130 of Finance Act, 2019 - HELD THAT:- Since the tax liability for the period in question is actually either 70% or 50% higher than the amount estimated as payable under the scheme, any deposit prior payment of such estimated amount is made nonrefundable. In case of voluntary disclosure also it is an uncalculated amount as per tax payers’ choice which is declared and paid by the appellant. The liability of tax payer in such case is much more than what used to be mentioned in SVLDRS-1 under Voluntary Disclosure. Hence, there is no applicability of article 265 of the Constitution of India as is impressed upon by the appellant - there are no justifiable reason for ordering refund of the amount which was paid over and above the payable amount as estimated by the designated committee. Appeal dismissed.
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