Section 40(2) in The Employees' State Insurance (General) Regulations, 1950
(2)Where any contribution has been paid by a person at a rate higher than that at which it was payable the excess of the amount so paid over the amount payable may be refunded without interest by the Corporation to that person, if application to that effect is made before the commencement of the benefit period correspondÂing to the contribution period in which such contribution was paid.
