Refund of tax in respect of tax paid goods.

Subject to such restrictions and conditions as may be prescribed, tax paid under this Act on value of goods which have become liable for sales tax under 14[the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) ]or under the Central Sales Tax Act, 1956 (Central Act 74 of 1956) shall be refunded to the dealer.

Notwithstanding anything contained hereinabove, the Commissioner may adjust the amount due to be refunded under this section towards recovery of any amount due from the dealer on the date of adjustment and then refund the balance, if any.