TMI Blog2022 (3) TMI 1323X X X X Extracts X X X X X X X X Extracts X X X X ..... case. It is clear that no amount paid by an assessee in terms of the above Scheme shall be refunded under any circumstances, which is quite obvious since, the Scheme would also pass on some benefits to the taxpayer like reduction in interest or waiver of penalty, etc. as the case may be. Clearly there was no compulsion on any of the assessees and hence, it was a voluntary option exercised by the assessee to opt for the Scheme perhaps because of other benefits that would ensue. Having opted, the rules and regulations prescribed thereunder alone are very much applicable and, because of it being a special enactment, the same excludes the applicability of general law governing the refund provisions. Appeal dismissed. - Service Tax Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion made under VCES shall not be refunded, and hence the refund claim filed under the above Scheme was liable for rejection. The appellant filed a detailed reply in response to the show-cause notice but, however, in the adjudication, the Assistant Commissioner sanctioned only a part of it and rejected balance of ₹ 4,93,475/-. The appellant preferred an appeal before the Commissioner of Central Tax, Central Excise and Customs(Appeals), Cochin, who vide the impugned Order-in-Appeal rejected the appeal, against which, the present appeal has been filed before this forum. 3. Heard Shri Sherry Samuel Oommen, learned advocate appearing for the appellant and Shri P. Gopakumar, learned Additional Commissioner(AR) appearing for the Revenue. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Hence the decisions / orders relied on by the appellant which are mainly on Section 11B per se are not applicable to the facts of the present case. 6.2. Section 109 of the Scheme reads as under:- No refund of amount paid under the Scheme.-any amount paid in pursuance of a declaration made under sub-section (1) of Section 107 shall not be refundable under any circumstances. By reading of the above, it is clear that no amount paid by an assessee in terms of the above Scheme shall be refunded under any circumstances, which is quite obvious since, the Scheme would also pass on some benefits to the taxpayer like reduction in interest or waiver of penalty, etc. as the case may be. Clearly there was no compulsion on any of the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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