Section 10(3)(b) in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012
(b)if such security paid under sub-section (2) in respect of entry of such consignment of specified goods is in excess of the amount of tax actually payable by him under this Act, he shall apply for refund of the amount paid in excess to such authority, within such period, in such manner, and along with such documents, as may be prescribed.