29. Refund according to revised return.—

Where a hotelier has furnished a revised return under sub-section (2) of section 12 and the amount of tax paid with the original return already furnished exceeds the amount payable according to the revised return, the 3[hotelier] may apply for a provisional refund of the excess and the Commissioner may sanction such refund by an order in writing:

Provided that, in making such order the Commissioner may with hold one-fourth part of the excess or a sum of rupees one hundred, whichever is greater:

Provided further that, the refund so sanctioned shall be without prejudice to any order of assessment or re-assessment which may be passed subsequently under section 13 or 15.