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CMA Final · Indirect Tax Laws and Practice · Dispute Resolution Mechanism under GST

Under Rule 97 as given, a consumer court orders that an amount already credited to the Consumer Welfare Fund be paid to a claimant. From where is the payment made, and who may order it?

The payment is made from the Consumer Welfare Fund itself. Rule 97(2) provides that where an amount credited to the Fund is ordered or directed to be paid to a claimant by the proper officer, appellate authority or court, it is paid out of the Fund.

  1. AFrom the Fund, where it is ordered or directed by the proper officer, appellate authority or courtCorrect
  2. BFrom the personal account of the proper officer, on order of the Committee
  3. CFrom the Fund, but only on the order of the Standing Committee and not by any court
  4. DFrom the Consolidated Fund of India, since amounts credited to the Fund cannot be refunded

Explanation

Rule 97(2) states that where an amount credited to the Fund is ordered or directed to be paid to any claimant by the proper officer, appellate authority or court, it shall be paid from the Fund. Hence neither the Committee's order nor the Consolidated Fund is required.

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