Section 9(1)(e) in Delegation of Financial Powers Rules, 1978
(e)Recoveries in the nature of reduction of expenditure in excess of provisions therefore in the estimate of a work (and if the estimate is spread over a number of years, credit in excess of provisions therefore during a particular year) release additional funds for a work. These additional funds are not admissible for expenditure and should be allowed to lapse. Withdrawal of funds out of this credit for meeting expenditure on other work is also not admissible.