The following authorities shall be competent to allow to refund, arising from a single order, of the amount mentioned against each:-
The lower authority/authorities shall submit the record of the case alongwith his/her/their recommendation(s) to the competent authority at the appropriate level at least thirty days before the time prescribed for issuing refund without interest lapses and the competent authority shall intimate its decision to the lower authority/authorities well in time. It may, by order in writing, increase or decrease the amount of refund or may order that no refund is due but no adverse order shall be passed without giving the affected person a reasonable opportunity of being heard.
The Committees constituted for the purpose of sanction of refund shall meet the least once in a fortnight to decide the cases of refund sent to them for approval.
The Commissioner shall be competent to decide the eligibility of an officer with regard to his/her seniority about membership of any committee and to issue instructions for smooth functioning of the committees.