Amendment status not verified — confirm the current text below against the official source.
(1) Where an order giving rise to a refund is the subject matter cases. MCE of an appeal or further proceeding or where any other proceeding under this Act is pending, and the officer competent to make such refund is of the opinion that making of refund is likely to affect the revenue adversely, such officer may, with the prior approval of the Commissioner, withhold the refund till such time, as may be determined by such officer. PUNJAB GOVT GAZ. (EXTRA.), APRIL 1, 2009 (CHTR 11, 1931 SAKA) (2) Where a refund is withheld under the sub-section (), the Commissioner shall pay interest in accordance with the provisions of section