9. Refund of Tax :-
(1) When the Commissioner is
satisfied that a refund is due to a registered dealer, he shall record an order
showing the amount of refund due and shall communicate the same to the dealer.
(2) When an order for refund has
been made under sub-rule (1) the Commissioner shall, if the registered dealer
desires payment in case issue to him a Refund Payment Order in Form XVI or
XVI-A as may be relevant.
(3) If the registered dealer
desires payment by adjustment against an amount payable by him under the Act, the
Commissioner shall make out a Refund Adjustment Order in Form XVII authorising
the said registered dealer to adjust the sum to be refunded against any amount
payable by him in respect of the period for which a refund is to be furnish
under rule 8 and during which the refund is sanctioned or any subsequent
period, or payable under any notice issued to him.
(4) When the refund adjustment
order is furnished with the return submitted under rule 8, the Commissioner
shall cancel his own copy as well as the refundee's copy of the refund
adjustment order.
1[(5) Where
any sum collected by a dealer in contravention of sub-section (4) of section
6-A of the Act, is forfeited to the State Government under sub-section (5) of
that section and is recovered from him, such forfeiture shall discharge him of
the liability to refund the sum to the person from whom it was so collected.
"The refund of such sum or any part thereof can be claimed from Government
by the person from whom it was collected provided that an application for such
claim is made by him in writing in Form XXXIX to the Commissioner within 2[two years] from the date of an order of
forfeiture. On receipt of any such application, the Commissioner shall hold
such inquiry as he deems fit and if the Commissioner is satisfied that the
claim is valid and admissible and that the amount so claimed as refund was
actually paid in Government Treasury or recovered and no refund in respect of
that amount was granted, he shall refund the sum or any part thereof, which is
found due to the person concerned.]