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of <h1>Section 130 Limits Payments in Sabka Vishwas Scheme: No Input Tax Credit or Refunds Allowed for Excisable Goods</h1> Section 130 of the Sabka Vishwas Legacy Dispute Resolution Scheme, 2019, under the Finance (No. 2) Act, 2019, outlines restrictions on payments made under the scheme. Payments cannot be made through the input tax credit account and are non-refundable. Additionally, these payments cannot be used as input tax credit for excisable goods or taxable services. If any pre-deposit exceeds the payable amount as per the designated committee's statement, the excess will not be refunded.
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