Refund should be adjusted against the outstanding demand.

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..... r may in lieu of payment of the refund set off the amount to be refunded or any part of that amount against the sum if any, remaining payable under the Act by the person to whom the refund is due after giving an intimation in writing. Further para 49 of Chapter 9 of the Manual of Office Procedure Vol.II Part A stipulates that wherever it is found that tax for some other years either earlier or sub .....

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