- When a repayment order has been refused by the Treasury on the ground that the amount has lapsed to Government or that repayment order has not been submitted to the treasury within financial year, the office copy of the repayment order shall be enfaced with the words cancelled written in red ink and initialled by the Presiding Officer and the original repayment order shall be destroyed. A fresh order shall then issued, a note of the fact being made upon the office copy of the original order.In the case of a repayment order which has been issued for the payment of an item which would lapse to Government under Rule 288 on 31st March of each year, a refund application for sanction of the Accountant General will be necessary. The fact of the item having lapsed should in such cases be noted on office copy of the original order.Loss of repayment order.-When a repayment order is lost, no fresh order for repayment shall be made until the period of validity of the previous order has expired and a certificate of non-payment in the prescribed form No. 26 be obtained by court from the Treasury before a fresh order is issued. The procedure mentioned in Rule 109, G.F. & A.R. shall be followed for preparing a duplicate repayment order.
