Refund of tax on goods returned

Where the goods are returned, the dealer, who has paid the tax under sub-section (2) of section 20, may seek refund by producing the credit note issued in the prescribed form, and the assessment authority after being satisfied about the genuineness of such return of goods, shall grant the refund in the prescribed manner. No suit, prosecution or other legal proceedings shall lie against any servant of the Government, or any officer or personnel mentioned in clause (c) and (r) of Section 2 and Section 7 of this Act for anything which is in good faith done or intended to be done under this Act or the rules made thereunder.