Refund in certain circumstances

Where cess under section 3 is levied and collected on the turnover of sales of Petrol, Diesel and Natural Gas to a dealer and such Petrol, Diesel and Natural Gas is then sold by such dealer in the course of inter-State trade or commerce or exported out of the territory of India within six months of such sales, 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 the sale to him of the Petrol, Diesel and Natural Gas.