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of <h1>Service Tax Dispute Resolution Scheme 2008 payments are final and non-refundable under Section 98 of the Finance Act, 2008.</h1> Any amount paid under the Service Tax Dispute Resolution Scheme, 2008, as per Section 98 of the Finance Act, 2008, is non-refundable. Once a declaration is made under Section 94, the payment is final, and no refunds will be issued regardless of circumstances.
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