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    <title>Indirect Tax Dispute Resolution Scheme, 2016: Clouds of doubt on success quotient</title>
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    <description>The Indirect Tax Dispute Resolution Scheme, 2016 permits declarants with disputes pending at Commissioner (Appeals) to obtain closure by filing a prescribed declaration and paying disputed duty/tax with interest plus a penalty equal to 25% of the penalty in the impugned order; the Designated Authority issues a Discharge Order that confers immunity from further proceedings but is not an order on merit, while the Scheme excludes search/seizure and specified criminal or detention cases and precludes refunds or reopening.</description>
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