Refund in certain circumstances

Where cess under Section 3 is levied and collected on the taxable turnover of motor spirit and such motor spirit is subsequently sold by a dealer in the course of inter-State trade or commerce or exported out of the territory of India, the dealer shall, upon an application made in this behalf and subject to such conditions as may be prescribed, be entitled to refund of cess in respect of such sale by him of the motor spirit.