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2022 (2) TMI 303 - AT - Central ExciseRefund of pre-deposit - predeposit was made under the head Excise Duty - whether refund was not towards any amount paid under the legacy scheme but related to the pre-deposit? - HELD THAT:- When the appellant requested for refund of pre-deposit of ₹ 10.00 Lakhs, nothing prevented the Adjudicating Authority from verifying the same under any other provisions instead of proposing to deny the appellant’s claim by quoting Section 130 (2) of the Finance Act, 2019. This assumes relevance since the appellant never made any claim for refund under SVLDRS scheme. Moreover, the purpose of the scheme in question was settlement of dispute per se and hence, such scheme cannot have the effect of depriving a bonafide litigant of its otherwise eligible refund. Both the authorities have misdirected in taking recourse Section 130 (2) ibid, which is, as seriously contended by the learned Consultant, is not applicable - the impugned order is set aside and the matter is restored to the file of the Adjudicating Authority to pass a fresh order in accordance with law, after affording reasonable opportunity to the appellant but, without going into the provisions of SVLDR Scheme since, the litigation is settled in so far as the scheme is concerned in respect of the appellant - appeal allowed by way of remand.
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