Rule 301 — GFR

Rule 301 (1) Communication of refund sanctions to audit. The sanction to a refund of revenue may either be given on the bill itself or quoted therein and a certified copy of the same attached to the bill in the latter case.

Rule 301 (2) Suitable note of refund to be made in original Cash Book entry and other documents. Before a refund of revenue is made, the original demand or realization, as the case may be, must be linked and a reference to the refund should be recorded against the original entry in the Cash Book or other documents so as to make the entertainment of a double or erroneous claim impossible.

Rule 301 (3) Remission of revenue before collection is not refund. Remissions of revenue allowed before collection are to be treated as reduction of demands and not as refunds.

Rule 301 (4) Refunds not regarded as expenditure for allotment. Refunds of revenues are not regarded as expenditure for purposes of grants or appropriation.

Rule 301 (5) Competent authority in case of credits wrongly classified. In cases where revenue is credited to a wrong head of account or credited wrongly under some misapprehension, the authority competent to order refund of revenue shall, in such cases, be the authority to whom the original receipts correctly pertain.