Section 190(3) in The Central Government Account (Receipts and Payments) Rules, 1983
(3)The repayment of lapsed deposit shall be recorded in the appropriate deposit register of receipts so as to guard against a second payment. If the payment is made after the Register of Receipts has been destroyed, the responsibility for verifying the claimant's title to the refund shall devolve on the authority who signs the application-cum -bill in Form G.A.R. 46.
