269. Manner of realisation, refund or recovery of penalty not provided elsewhere in the rules
Where penalty is imposed under any provision, other than section 45, of the Act or the amount of penalty so imposed is subsequently modified in consequence of any order passed on revision or review, but the manner of-
[a] realisation under relevant section of the modified amount of penalty remaining unpaid,
[b] refund of the amount of penalty paid in excess, or
[c] recovery under section 52 of the amount of penalty remaining unpaid,
as the case may be, has not been provided specially elsewhere in the rules, provisions of the rules laid down in Chapter XIII in respect of manner of realisation, refund or recovery of penalty under section 45, shall apply mutatis mutandis to such realisation, refund or recovery of penalty referred to in this rule.