Section 27(5) in Goa Tax on Entry of Goods Rules, 2000
(5)(a)Where the assessed tax is higher than the tax paid alongwith the return, the importer shall pay the difference within three days from the date of service of the assessment order and demand notice.(b)Where the tax assessed and demanded is paid by the importer, the notified authority shall issue a tax paid certificate in Form-26 hereto, to the importer.(c)Where the tax paid alongwith the return is higher than the tax assessed, the notified authority shall issue a refund payment order in Form-21, alongwith the tax payment Certificate in Form-26 to the importer.
