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of <h1>Indirect Tax Dispute Scheme: Payments under Section 211 Non-Refundable, Orders Not Binding, No Extra Benefits Beyond Section 213</h1> Clause 214 of the Indirect Tax Dispute Resolution Scheme, 2016, as introduced in the Finance Bill, 2016, stipulates that any payment made under a declaration per section 211 cannot be refunded. Additionally, orders under section 211(4) are not considered orders on merits and hold no binding effect. The Scheme does not provide any additional benefits, concessions, or immunities beyond those specified in section 213. The Scheme aims to resolve disputes pending before the Commissioner (Appeal) as of March 1, 2016, by requiring payment of tax dues, interest, and 25% of the penalty, applicable to declarations made by December 31, 2016.
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