Section 14 in Delegation of Financial Powers Rules, 1978
14. Power to Refund Revenue.
- Subject to the provisions of the relevant Acts and Rules made thereunder, the authority in whose favour revenue has been credited is empowered to refund such revenue in the following circumstances -(a)Wrong credits of revenue(b)Over payments of revenue(c)Where the competent authority decided to abandon any scheme examination etc., for which fees or other charges were realised in advance.Note 1 - Advance deposit of rent for occupation of Tourist Bungalows, etc., should not be treated as revenue but as deposit. If a person depositing the advance does not occupy the accommodation offered and is entitled to refund under the relevant rules the amount can be refunded.Note 2 - If a fee has been realised for rendering any service which is actually not rendered, the authority who collected the fee is empowered to refund it.Note 3 - Rules 166 to 169 of the Orissa General Financial Rules and the general procedure for refund of revenue prescribed in Subsidiary Rules 345 to 349-A of the Orissa Treasury Code, should be followed.
