(1)When an order for refund has been passed, a refund voucher in Form-XXI shall be issued in favour of the claimant, unless he desires payment by adjustment. An advice list shall, at the same time, be forwarded to the Treasury or Sub-treasury Officer concerned.(2)When the claimant desires to adjust the amount of refund due to him against any amount payable by him, the Superintendent of Taxes shall set off the amount to be refunded or any part of that amount against the tax, if any, remaining payable by the claimant.
