50. Refund payment order.-

Where a refund is made under rule 46 or under rule 47 or under rule 52 or a reimbursement is made under Rules 49 or Rule 56, the assessing authority shall issue a refund payment order in Form No. 21 to the person to whom the refund or reimbursement f is due and simultaneously give due intimation to the Treasury Officer concerned regarding the issue of refund payment order.