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of <h1>Indirect Tax Dispute Resolution Scheme 2016: File Declarations for Pending Appeals with Designated Authority by Chapter XI, Finance Act 2016.</h1> The Indirect Tax Dispute Resolution Scheme, 2016, outlined in Chapter XI of the Finance Act, 2016, allows parties with appeals pending before the Commissioner (Appeals) as of March 1, 2016, to file a declaration with a designated authority to avail benefits. The Deputy Commissioner (Anti-Evasion), Central Excise & Service Tax, Patna, is the designated authority. The scheme's rules, notified on May 31, 2016, detail the forms required: Form 1 for declarations, Form 2 for acknowledgments, Form 3 for deposit details, and Form 4 for discharge orders. Appeals are removed from pendency upon discharge, with no binding precedent.
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