No refund under tax settlement scheme: payments not refundable, excess payments refundable but without interest. The provision makes no amount paid under a declaration refundable, except that if a declarant previously paid in excess of the amount payable under the Scheme, the excess is refundable but without interest; the wider Chapter defines terms, payment mechanics, immunities, exclusions, and confers rulemaking and remedial powers on authorities.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
No refund under tax settlement scheme: payments not refundable, excess payments refundable but without interest.
The provision makes no amount paid under a declaration refundable, except that if a declarant previously paid in excess of the amount payable under the Scheme, the excess is refundable but without interest; the wider Chapter defines terms, payment mechanics, immunities, exclusions, and confers rulemaking and remedial powers on authorities.
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