(1)The Commissioner on being satisfied either on an application or on any other manner that the dealer has paid in excess of the sum due from him shall order, as soon as it may be, the refund of the sum so paid in excess :Provided that the Commissioner may set off such sum against other dues from the same dealer in respect of any other return period.(2)When a tax has been levied under this Act in respect of any declared goods as specified in section 14 of the Central Sales Tax Act,1956 which are subsequently sold in the course of Inter State trade or commerce, the tax as levied shall be refunded to the dealer in the manner as may be prescribed.(3)If for reasons of delay a refund, being other than a refund under sub-section (2) due to a dealer is not made within ninety days of such refund being due, the State Government shall pay to such dealer simple interest at the rater of 6 per cent per annum on the amount refundable.(4)Refund under this Act shall be deemed to be due :-(a)In cases where the tax assessed has been reduced on appeal or revision, etc.from the date the order of the appellate or revisional authority ;(b)in other cases on the date an application for refund is made by the party claiming the refund.
