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<h1>Assessees can claim a tax refund for overpayment under Direct Taxes Code, 2010, with specific conditions and limitations.</h1> An assessee is entitled to a refund for any excess amount paid over their tax liability under the Direct Taxes Code, 2010. Refund claims must be submitted within a prescribed time, form, and manner. If an assessment is set aside or canceled, refunds are only issued after a fresh assessment. Refund amounts are reduced by any outstanding liabilities under the Code, with the balance refunded. The assessee cannot challenge the correctness of a final assessment or seek a review, except for claiming a refund of excess tax paid.