The Bench noted that the benefit claimed in terms of the SFI Scheme was already settled in favour of Essar without raising any question.
“It is an official act to which a presumption of legality is attached,” the Bench remarked.
“If a benefit has been erroneously extended by the respondents, the (respondents) can recover such benefit only if law authorizes them to do so but not otherwise,” the Court emphasized.
Accordingly, the demand notice was quashed and set aside.
Source: Barandbench
