In case of default penalty, the assessee can settle the appeal by paying 25% of default penalty before 31.3.20. And if other wise, on / after 1.4.20 but before the last date he has to pay 30% of default penalty..
you can find these particulars in the circular no.7/2020 issued by CBDT on 4.3.20.
Department already recovered the whole penalty amount. assessee want to withdraw appeal under the scheme , either he will get interest on refund or not, the case is related to block assessment period
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