Refund of tax

Refund of tax.-

1. (1) Where any amount is refundable to a dealer under the provisions of this Act, after having duly verified the fact of deposit of such amount by him, the Assessing Authority or the officer authorized by the Commissioner, shall in such time, manner and with such conditions as may be prescribed, refund to such dealer or person, the amount to be refunded either by cash payment or by adjustment against the tax or other sum due in respect of any tax period.
2. (2) Notwithstanding anything contained in this Act, where a registered dealer files a return and claims refund on account of sales in the course of export outside the territory of India, the Assessing Authority or officer authorised by the Commissioner may require such dealer to furnish such documents as may be prescribed and after having been satisfied shall within such time as may be prescribed grant the dealer a refund in cash.