2024 (1) TMI 323

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..... , the respondents had sought benefit or extension of the Composition scheme only by one month, that is, September, 2020. It is pointed out by learned A.S.G. that there is no excess recovery made by the Department. However, the same is subject to verification and in the event, there is any excess recovery, the direction of the High Court shall prevail. SLP dismissed. - Hon'ble Mrs. Justice B. .....

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..... rate of 6% per annum on the amount of excess recovery of Rs. 11,00,69,010/- (Rupees Eleven Crores, Sixty Nine Thousand and ten only) from the date of the excess recovery to the date of its actual refund. It is pointed out by learned A.S.G. that there is no excess recovery made by the Department. However, the same is subject to verification and in the event, there is any excess recovery, the direc .....

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