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    <title>Indirect Tax Dispute Resolution Scheme, 2016: Overview</title>
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    <description>The IDT DRS Scheme, 2016 permits resolution of Customs, Central Excise and Service Tax appeals pending before the Commissioner (Appeals) by filing a prescribed declaration and paying the disputed duty/tax with interest plus a penalty equal to 25% of the penalty imposed in the impugned Order; the designated authority must issue a Discharge Order disposing of the appeal, which is not an order on the merits, precludes further proceedings and refunds, and the scheme excludes certain categories such as search and seizure cases, prior prosecutions, narcotics and specified offences.</description>
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