23. Refund.-

(1) Where any amount paid by the licensee or any person other than licensee, exceeds the amount actually payable by him under this Act, or in any instances where refund arises, he may make an application for refund of such amount in such form, along with such documents and in such manner as may be prescribed. (2) If electricity duty has been collected and paid in excess of what is payable under the Act, the Commissioner or any officer authorized by him shall authorize the refund of the excess electricity duty so paid to the licensee or person other than licensee concerned from whom it is collected in excess of what is payable under the Act by adjustment against future dues of electricity duty.