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2023 (8) TMI 1342 - MADRAS HIGH COURTSettlement of dispute under Vivad Se Vishwas Scheme - petitioner seeks for refund of the excess amount as according to the petitioner there was no delay on the part of the petitioner as the account had been attached by the respondent / Income Tax Department - HELD THAT:- Considering the fact that the petitioner's account was attached there is no justification in recovering the amount in excess which was to be paid by the petitioner on or before 30.09.2021 recovering an amount in excess is unjustified. At the same time, since the amount of Rs. 7,15,678/- was only payable and was paid Rs. 9,32,536/- (Rs. 17,19,782 – Rs. 7,87,246), the petitioner is liable to pay interest on Rs. 7,15,678/- at 10% at Rs. 71,568/-. The balance amount after appropriation of the aforesaid amount has to be refunded back to the petitioner. Writ petition is allowed by directing the respondents to refund a sum of Rs. 9,32,536/- as expeditiously as possible within a period of six (6) weeks from the date of receipt of a copy of this order.
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