Section 24(1) in Haryana Tax on Entry of Goods Into Local Areas Act, 2008
(1)The assessing authority or an officer not below the rank of Assistant Excise and Taxation Officer shall, in the prescribed manner, refund to an importer or to any other person the amount of tax or penalty or interest paid by him in excess of the amount due from him under this Act, either by a refund voucher, or, at the option of the importer by adjustment of the amount so paid against the amount due from him in respect of any other period :Provided that the assessing authority referred to in sub-section (1) shall first adjust the amount to be refunded towards the recovery of any amount due, on the date of adjustment from the importer and shall then refund the balance, if any.
