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TMI BlogSPL02 IF INTEREST AND PENALTY ALREADY PAIDX X X X Extracts X X X X X X X X Extracts X X X X ..... SPL02 IF INTEREST AND PENALTY ALREADY PAID X X X X Extracts X X X X X X X X Extracts X X X X ..... WAS PASSED AND PAYMENT AGAINST ORDER WAS ALSO MADE (TAX+INT+PENALTY). FOR FY 2018-19. CAN WE APPLY FOR SPL-02 NOW HOW WILL WAVIER TO INTEREST AND PENALTY WILL BE AVAILABLE?? WILL THEIR BE REFUND O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... F ALREADY PAID INT AND PENALTY ?? Reply By Shilpi Jain: The Reply: Interest and penalty already paid - no waiver, no refund. Reply By YAGAY andSUN: The Reply: If the order for FY 2018-19 has alrea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dy been passed and the entire payment including tax, interest, and penalty has been made before the introduction of the amnesty scheme, then you are not eligible to apply under Form SPL-02 (DRC-20) fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r waiver of interest and penalty. The special amnesty scheme is intended to provide relief where proceedings are still pending or where the taxpayer opts to pay only the tax amount and seek waiver of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest and penalty before full payment is made. Since the liability in your case has already been discharged in full, there is no scope under the scheme to claim any refund of interest or penalty al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ready paid. The scheme does not apply retrospectively to settled cases, and therefore, no refund of interest or penalty can be claimed under the amnesty provisions. X X X X Extracts X X X X X X X X Extracts X X X X ..... aring ..... X X X X Extracts X X X X X X X X Extracts X X X X
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