Where a refund is made under rule 46 or under rule 47 the assessing authority may issue either a crossed cheque or demand draft for the amount or a refund payment order in Form No. 21K to the assessee to whom the refund is due along with the order refunding the input tax. Where a refund is made under section 89 or where any other amount paid under provision of the Act is refundable or a reimbursement is made under rules 49 or 56, the assessing authority shall issue a refund payment order in Form No. 21K to the person to whom the refund or reimbursement is due. Where a refund payment order is issued in Form No. 21K, the assessing officer shall give due intimation to the treasury officer concerned regarding the issue of refund payment order.