§431
Section 431 — Refunds
In plain terms: This is the refund section. If the tax paid by you or on your behalf (or treated as paid) for a tax year is more than the tax actually chargeable, you are entitled to a refund of the excess.
If any person satisfies the Assessing Officer that the amount of tax paid by him or on his behalf or treated as paid by him or on his behalf for any tax year exceeds the amount with which he is properly chargeable under this Act for that 5 year, he shall be entitled to a refund of the excess.