Non refundability of scheme payments: voluntary compliance payments are final, binding, and not refundable under the Scheme.

Clause 99 makes amounts paid under a declaration pursuant to the Scheme final and not refundable. The one time Scheme requires a declaration and payment of outstanding service tax for the covered historical period and grants participating persons immunities from penalty, interest and other proceedings under the finance legislation; payments made under the Scheme are expressly non refundable.

---

---

---