Cap. 406 Art. 68Refunds.

(1) Tax paid shall not be refundable except in the circumstances provided in Part IV or articles 69, 70 and 71.

(2) When any amount is refundable by the Commissioner to a person by whom any interest, administrative penalty or tax is due, the Commissioner may deduct such tax, interest or administrative penalty from that amount to the same extent to which that amount, had it been a payment made by that person, would fall to be appropriated to such interest, penalty or tax in accordance with the provisions of article 67 and in the same order: provided that a deduction under this sub-article may also be made with respect to tax that may be kept in abeyance in terms of the provisions of the Ninth Schedule to this Act.

(3) A refund due in accordance with any provision of this Act shall be payable without any further appropriation other than this Act by warrant under the hand of the Minister.