Amendment status not verified — confirm the current text below against the official source.
(1) 220 Where the issuonce of order is stoyed by on order of the court orAppellote Tribunol, the period of such stoy sholl be excluded in computing the period of one yeor. The proper officer, in his order, sholl set out the relevont focts ond the bosis of his decision. The omount poid to the Govern- ment under sub-section (l ) or sub-section (3) sholl be odjusted ogoinst the tox poyoble, if ony, by the person in relotion to the supplies referred to in sub-section (l). Where ony surplus is left ofter the odiustment under sub-sec- tion (9), the omount o{ such surplus sholl either be credited to the Fund or refunded to the person who hos borne the incidence of such omount. The person who hos borne the incidence of the omount, moy opplyfor the refund of the some in occordonce with the provisions of section 54. A registered person who hos poid the centrol tox ond Stote tox on o tronsoction considered by him to be on intro-Stote supply, but which is subsequently held to be on inter-Stote supply, sho ll be refunded the omount oftoxes so poid in such monner ond subject to such conditions os moy be prescribed. Tox wrongfully collected ond poid to Centrol Govemment or Stote GovemrnenL 221 (2) A registered person who hos poid integroted tox on o tronsoction considered by him to be sn inter- Stote supply, but which is subsequently held to be on intro- Stote supply, sholl not be required to poy ony interest on the omount of Stote tox poyoble.