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A taxpayer who has paid tax in excess of the amount which the taxpayer is properly chargeable under this Ordinance may apply to the Commissioner for a refund of the excess.
(1) An application for a refund under sub-section (1) shall be

(a) made in the prescribed form;

(b) verified in the prescribed manner; and

(c) made within `{`three`}` years of the later of –

(i) the date on which the Commissioner has issued the assessment order to the taxpayer for the tax year to which the refund application relates; or

(ii) the date on which the tax was paid.

(2) Where the Commissioner is satisfied that tax has been overpaid, the Commissioner shall —

(a) apply the excess in reduction of any other tax due from the taxpayer under this Ordinance;

(b) apply the balance of the excess, if any, in reduction of any outstanding liability of the taxpayer to pay other taxes; and

(c) refund the remainder, if any, to the taxpayer.

(4) The Commissioner shall, within `{`sixty`}` days of receipt of a refund application under sub-section (1), serve on the person applying for the refund an order in writing of the decision `{`after providing the taxpayer an opportunity of being heard`}`.