Section 54D in The Punjab Minor Mineral Concession Rules, 1964
54D. Refunds.
- The Assessing Authority shall refund to an assessee, royalty paid by such assessee under these rules, if the amount of royalty so paid is in excess of the amount due from him under these rules :-Provided that no refund under this rule shall be allowed unless a claim of refund is made within a period of three years from the date on which such claim becomes due.
