M/S. Vassu Enterprises vs The Union Of India on 4 August, 2022
That apart, Hon'ble
Bombay High Court, in the case of 'Eureka Fabricators Pvt. Ltd.'
(supra), while interpreting the provisions of Section 124(2) of the
Scheme, has clearly held that deposit towards duty paid during
investigation is required to be appropriated and deducted from the tax dues
after grant of relief under section 124 of the Scheme. We are in agreement
with the aforesaid authoritative pronouncements of respective High
Courts.