Section 6(2)(m) in The Central Government Account (Receipts and Payments) Rules, 1983
(m)in the case of Regional Poultry Farms, Hassarghatta, Bangalore, Bombay and Bhubaneswar, to permit refunds to private poultry farmers of amounts paid in advance by them in excess of the cost of chicks, etc., supplied to them including incidental charges connected therewith;