Section 18 in GUJARAT CARRIAGE OF GOODS TAXATION ACT, 1962
18. Refund of excess payment :-
The taxation Officer shall refund to an operator, in such manner as may be prescribed, 1[the amount of tax, penalty and interest (if any)] paid by such operator in excess of the amount due from him from time to time. The refund may at the option of the operator be by deduction of such excess from 2 [the amount of tax, penalty and interest (if any)] due from him in respect of any other period:Provided that the taxation officer shall before making any such refund first apply such excess towards the recovery of any amount due in respect of which a notice under section 14 has been served on the operator.
