Section 3B(8) in The Rajasthan Electricity (Duty) Rules, 1970
(8)If duty has been paid in excess of what is payable under the Act, the Commissioner or any officer authorized by him shall authorize the refund of the excess duty so paid to the person concerned by adjustment against future dues of duty or by payment in cash where the person ceases to generate energy for his own use or consumption or to supply the same to others free of charge.]
