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2023 (8) TMI 1097 - HC - Service TaxRejection of application of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - resending amount back to the beneficiary - HELD THAT:- This Court in M/S. SUBRAMANIYA SIVA CO. OPERATIVE SUGAR MILLS LTD. VERSUS UNION OF INDIA, THE DESIGNATED COMMITTEE (SABKA VISHWAS) , THE DEPUTY COMMISSIONER GST & CENTRAL EXCISE, THE COMMISSIONER OF GST & CENTRAL EXCISE, STATE BANK OF INDIA [2022 (6) TMI 1055 - MADRAS HIGH COURT] held that The facts on record indicate that the amount of Rs. 41,331.20 was indeed paid by the petitioner which however was re-credited back due to technical glitches. Therefore, the legitimate the benefit of the above scheme cannot be denied to the petitioner. Mistake is on account of the system evolved which failed to accept the payment. The issue is covered in favour of the petitioner and therefore the writ petition deserves to be allowed. At the same time, a sum of Rs. 2,83,14,2710/- has remained with the petitioner after an amount of Rs. 2,83,14,330/- was debited from the petitioner's Account after cheque issued by the petitioner on 30.06.2020 was cleared and re-credited. Petition disposed off.
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