Section 67 in The Rajasthan Minor Mineral Concession Rules, 1986
67. Refund.
(1)The assessing authority shall, on an application made in this behalf and after satisfying the correctness of the claim made by the applicant, refund to an assessee any amount paid by him in excess of the amount due from him under these rules, either by cash payment or by adjustment of such excess against the amount due from the assessee in respect of any other period.Provided that no claim for refund shall be allowed unless it is made within two years from the date on which the order of assessment was made or within 12 months of the final order passed in appeal whichever may be the later.(2)Any sum refundable under sub-rule (1) if not refunded within sixty days from the date of receipt of the assessee' application shall carry simple interest @ 4% per annum after expiry of aforesaid period of sixty days.
