Refund entitlement arises where tax paid exceeds the tax properly chargeable; taxpayer must satisfy the Assessing Officer for recovery.

A taxpayer is entitled to a refund when tax paid by or treated as paid for a tax year exceeds the amount with which the taxpayer is properly chargeable under the Act, provided the taxpayer satisfies the Assessing Officer that such excess exists; the Assessing Officer's satisfaction is prerequisite to grant of the refund.

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