Consequences of order made under Scheme
214. (1) Any amount paid in pursuance of a declaration made under sub-section (1) of section 211 shall not be refunded.
(2) Any order passed under sub-section (4) of section 211 shall not be deemed to be an order on merits and has no binding effect.
Explanation.–– For the removal of doubts, it is hereby declared that nothing contained in this Scheme shall be construed as conferring any benefit, concession or immunity on the declarant other than the benefit, concession or immunity granted under section 213.
Notes on Clauses:
Clauses 209 to 215 of the Bill seeks to insert new Chapter XI to provide for the Indirect Tax Dispute Resolution Scheme, 2016.
The said Scheme provides for settlement of the disputes pending before the Commissioner (Appeal) as on the 1st March, 2016, on payment of tax dues along with interest and twenty-five per cent. of the penalty imposed by the impugned order. The said scheme is applicable to the declarations made upto the 31st day of December, 2016.
