Section 190(2) in The Central Government Account (Receipts and Payments) Rules, 1983
(2)Deposits, the detailed accounts of which are kept in the accounts office and which are credited to the Government under rule 189, may be refunded on receipt of an application-cum-bill in Form G.A.R. 46 (along with the original challan or departmental receipt as the case may be) from the departmental officer after verifying that the item was really received, is traceable in his records and was carried to the credit of the Government as lapsed and was not paid previously and that the claimant's identity and title to the money are certified by the officer countersigning the application for the refunds.
