Case Law Analysis
|Custom, Excise & Service Tax Tribunal
SVLDRS 2019 | Redemption Fine Paid Under Illegal Demand Must Be Refunded as Payment Not Voluntary : CESTAT Ahmedabad
CESTAT Ahmedabad rules that redemption fines paid under coercive departmental directions do not qualify as voluntary payments under SVLDRS 2019, entitling assessees to refunds. The decision protects taxpayers from unlawful administrative demands and reinforces the scheme’s intent to provide finality without duress.