If any manufacturer fails to furnish the return referred to in rule 4 within the period specified therein, or furnishes a return which the Committee has reason to believe is incorrect or defective, the Assessing Officer may, after giving the manufacturer an opportunity of being heard, assess the amount of cess on the basis of figures obtained from the Central Excise Department or on the basis of the average of the cess levied during the previous two quarters immediately proceeding the quarters for which assessment is being made.
9 Refund of cess.-
(1) Any amount of cess paid in excess of the cess payable shall, on an application made by the manufacturer to the Committee within a period of one year from the date of such payment, be refunded to him.
(2) The claim for refund preferred within the period specified in sub-rule (1) shall be admitted by the Committee after due verification of the original credit.
http://textilescommittee.nic.in/print/180 1/2 http://textilescommittee.nic.in http://textilescommittee.nic.in/print/180 3/16/2018 Textiles Committee (Cess) Rules
(3) The Committee shall send vouchers for the refund of the claims admitted in sub-rule(2), to the Central Government for payment from the Consolidated Fund of India.