(5) Where under any of the provisions of this Act, a refund is found to be due to any person, the Gift- tax Officer, Appellate Assis- tant Commissioner 1[ , Commissioner (Appeals)] or commissioner, as the case may be, may, in lieu of payment of the refund, set off the amount to be refunded or any part of that amount, against the sum, if any, remaining payable 1 Ins. by Act 29 of 1977 , 39 and sch. V (w. e. f. 10. 7. 1978 ). under this Act by the person to whom the refund is due, after giving an intimation in writing to such person of the action proposed to be taken under this section. CHAP MISCELLANEOUS CHAPTER VIII MISCELLANEOUS