Rule 22 — RPR

22. Refund of revenue.– (1) All sanctions to refund of revenue (tax or non-tax) shall be regulated by the orders of an administrator or of the departmental authority, as the case may be, and the bills shall be prepared against the sanction.

(2) Refunds of revenue can be drawn only on the demands and on the receipt of the person entitled to receive such refund after production of proper authority.

(3) Refunds of direct taxes and indirect taxes shall be regulated in accordance with the departmental instructions issued by Central Board of Direct Taxes (CBDT) and Central Board of Indirect taxes and Customs (CBIC), respectively.

(4) Remissions of revenue allowed before collection are to be treated as reduction of demands and not as refund and similarly, refunds of revenue are not regarded as expenditure for purposes of grants or appropriations.