Amendment status not verified — confirm the current text below against the official source.
Refunds—{1) The Commissioner shall, in the prescribed manner, refund to a dealer any sien paid by such dealer in excess of the sum due from hin wider this Act, either by cach payment or at ihe option of the dewicr by cet eff against the sum dic from him in respect of any other period, (2) If a refund not being a refund under the second proviso to sub-section (1) of section 2 is not made within ninety dave af such refund being due, the Siote Government shall pay io such dealer simile interest at the rate of six per centum rer ami on the amount refundable, : (8: Refond ander this 3:i hu? he deemed to be duce — fa) in euses where the tax assessed as Beot reduce an appeal or revision, from the dute of che order of the appellate or revisional authority comes to the novels i the auacssing authoriiy j and fh in other casos, on the date an application for refimd is made by the party claiming the refund.