Section 14 in The Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act, 1968
14. Refund.
- The Commissioner shall, in the prescribed manner, refund to a dealer applying in this behalf, any sum paid or realised in excess of the sum due from him under this Act, either by cash payment or at the option of the dealer by set off against the sum due from him in respect of any other period. So much of the penalty paid by the dealer as is remitted by the Commissioner shall be refunded or adjusted in the like manner ;Provided that no claim to refund of any sum paid or realised under this Act shall be allowed unless it is made within twenty-four months from the date on which the order of assessment was passed or within twelve months of the final order passed on appeal, revision or review in respect of the order of assessment, whichever period is later.
