Query on FBT payable in last qurater - Jan-Mar

Fringe Benefit Tax for the period jan-march is to be paid by 15 march itself.Since it has to be paid on 15 march itself it involves estimation of expenses on which FBT is payable. To avoid short payment it is likely the company will estimate its expenses on higher side and pay the amount to Dept.

My question is:

1)Can one adjust the FBT paid in excess in the last quarter of the year in the first quarter of next year?

2)If no, what is the procedure to apply for refund ?(Please let me know the date before which one can apply for refund, the form to be used etc)

Thanks.