Section 8 in The Research And Development Cess Rules, 1996
8. Manner of refund of cess .-(1) An industrial concern desiring refund of cess paid in excess on account of wrong calculation or revision of payable amounts for the purposes of cess shall apply to the Secretary of the Board in writing with all the supporting documents.
(2)After scrutiny of the application in accordance with the procedure laid down by the Board the dues as found eligible shall be refunded.(3)The decision on the application for refund shall be communicated within six months of the receipt of the application and the refund, if any, shall be made within sixty days thereafter.(4)No interest, processing or any other charges shall be payable on such refund by the Board.
