62 Refund of tax etc. paid in excess

Refund of tax etc. paid in excess.

62.

Subject to other provision of this Act, the Commissioner shall, in the manner and within the time, as may be prescribed, refund to a dealer any amount of tax, penalty or interest paid by such dealer in excess of the amount due from him under this Act and also excess of net tax credit over output tax payable under this Act.

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