Amendment status not verified — confirm the current text below against the official source.
(1) The prescribed authority shall, in the prescribed manner, refund to a dealer applying .in this behalf any amount of tax or penalty,— (i) paid in respect of the entry of any tea-waste, if 'it proved to the satisfaction of the prescribed authority in the prescribed manner that the tea- waste has been used in manufacturing caffeine by the dealer or by any other person who is manufacturer of caffeine and to whom the deald has sold the tea-waste, or Act V of l 908. Duty o secrecy Tbr 11/ est Bengal Taxes on Entry of Goods in Local Areas Act, 1962. XX of 1962.] (iections 20-23.) (ii) paid in respect of the entry of any taxable goods by the dealer, in excess. of the amount due from him under this Act, either by cash payment or, at the''.option of the dealer, by deduction of such amount from any tax payable under this Act by him in future : Provided that no refund shall be made unless the claim for refund is made within six months from the date of the order declaring the amount to be in excess. (2) Nothing in sub-section (1) shall be demeed to empower the prescribed authority to amend, vary or rescind any order passed on appeal under section 17, or to confer on a dealer any relief in addition to what he is entitled under the provi- sions of this Act.