Issuance of revised Form-3 for re-examination is contrary to Section 128 of said scheme

ACNielsen Research Services Pvt. Ltd. Vs. Union of India (Bombay High Court) The petitioner had an appeal pending before the Hon’ble CESTAT. The petitioner has deposited a sum for the said appeal. The petitioner availed benefit of SVLDR Scheme. It filed SVLDRS Form 1. Form 3 was issued. It paid the directed sum in time. However, revised Form 3 was issued. The petitioner prayed that already sum was paid, to no avail. To buy peace, the petitioner paid the said sum again in December, 2020. Benefit under the Scheme was rejected on the ground that payment was made beyond 30.06.2020. Hence, pe...