https://www.taxtmi.com/acts?id=10990 An assessee is entitled to a refund of any excess payment over liability, to be issued in the prescribed manner. If an assessment is set aside or fresh assessment directed, refund entitlement arises only on making the fresh assessment. Any determined refund shall be reduced by amounts remaining payable under the Code and only the balance, if any, shall be issued with intimation to the assessee. en-us Thu, 20 Aug 2009 13:49:28 +0530 Thu, 20 Aug 2009 13:49:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10990 An assessee is entitled to a refund of any excess payment over liability, to be issued in the prescribed manner. If an assessment is set aside or fresh assessment directed, refund entitlement arises only on making the fresh assessment. Any determined refund shall be reduced by amounts remaining payable under the Code and only the balance, if any, shall be issued with intimation to the assessee. Act-Rules Bills Thu, 20 Aug 2009 13:49:28 +0530 https://www.taxtmi.com/acts?id=10990