Indirect Tax Dispute Resolution Scheme 2016: Payments Non-Refundable, Orders u/s 211(4) Non-Binding.

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....INDIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Consequences of order made under Scheme - Clause 214 of the Bill - Any amount paid in pursuance of a declaration made under sub-section (1) of section 211 shall not be refunded. - Any order passed under sub-section (4) of section 211 shall not be deemed to be an order on merits and has no binding effect.....