Section 67(1) in The Rajasthan Minor Mineral Concession Rules, 1986
(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.
