No refund of amounts paid under the settlement declaration; prior excess tax payments refundable without interest. Any amount paid in pursuance of a declaration under the settlement scheme is final and non refundable, but if a prior payment under the Income tax Act exceeds the amount payable under the scheme the excess is refundable; no interest is payable on that refund.
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 of amounts paid under the settlement declaration; prior excess tax payments refundable without interest.
Any amount paid in pursuance of a declaration under the settlement scheme is final and non refundable, but if a prior payment under the Income tax Act exceeds the amount payable under the scheme the excess is refundable; no interest is payable on that refund.
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