(1)Any sum collected in excess of the proper demand may be refunded under the orders of the Deputy Commissioner.The refund shall be made only in cases where the interest of the person, entitled to refund, in the holding (for which excess collection has been made) has been extinguished. In other cases the excess collection shall be adjusted against the current land revenue demand.(2)Where the refund is so sought of items credited to different heads or account, a separate application must be made in respect of each item.(3)In making refunds, the financial rules for the time being in force shall be observed.C. Demand Register
