Section 72(3) in The Kerala Value Added Tax Act, 2003
(3)Where any sum is forfeited to the Government under sub- section (1), any person from whom the amount was collected in contravention of the provisions of sub-section (2) or sub-section (3) or subsection (4) of section 30 may apply to the assessing authority for reimbursement of such sum and the amount shall be reimbursed to such person in the prescribed manner.
