Appeal settlement payment reduced where DRP granted relief; department appellant pays a reduced share when settling the appeal. Where a DRP order passed between 1 July 2012 and 1 June 2016 gave relief to the assessee and the Department has filed an appeal, settlement under the Vivad Se Vishwas Act, 2020 requires the appellant to pay only 50% of the amount that would otherwise be payable if the appeal were the assessee's.