Gst refund of excess paid wrong tax is claimed. In which notification the above amendment was issued

Reply— Refund application on account of excess payment of tax can be filed, when the taxpayer has paid excess tax (in the form of advance tax or tax deducted/collected at source or self-assessment tax or payment of tax on regular assessment) against the tax required to be paid by him.

Refund can be claimed for the amount of Rs.1000 or more while filing refund application using ground as “Excess payment of Tax”.