Section 80 in Rajasthan Minor Mineral Concession Rules, 2017
80. Refund.
- The assessing authority with prior approval of the competent authority shall, refund to an assessee any amount paid by him in excess to the amount due either by cash payment or by adjustment:Provided that claim for refund shall be allowed only if it is asked for and made within two years from the date on which the order of assessment was passed or within twelve months of the final order passed in appeal whichever is the later.
