Only the entry for Section 36 is listed in the Table of Contents.

Provisional refund Provisional refund. —

1. (1) Where a registered dealer has made a sale in the course of export of goods out of the territory of India and the tax credit is claimed under sub-section
2. (1) of section 11 in respect of the goods exported, then the Commissioner may, after being satisfied with the prima facie evidence of export, grant a provisional refund of the tax credit claimed.
3. (2) The provisional refund granted under sub-section
4. (1) shall be adjusted against the refund, if any, due to the dealer at the time of final assessment.