Section 31E in Kerala General Sales Tax Rules, 1963
31E. Refund of interest.
- Where, as a result of any order under sub-section (4) or sub-section (5) or sub-section (6) of Section 23 the interest levied on any dealer or other person is cancelled or is reduced, the excess amount of interest, if any, collected, shall be refunded to the dealer or other person as provided in rule 67.
