(1)Subject to any rules made in this behalf the Assessing Officer shall, on a claim being made in that behalf before the expiry of three years from the end of the period to which such payment relates, refund to the dealer the amount of any tax, interest, penalty or other sum paid by such dealer in respect of any period in excess of the amount due from him under this Act for that period either by payment or deduction or adjustment of such excess from the amount of tax, interest, penalty or other sum due from him in respect of any other period.Provided that where any such refund arises as a result of any proceeding under this Act not being an assessment, made on the basis of the return furnished by the dealer without requiring his presence, the Assessing Officer shall grant the same without any application from the dealer in that behalf.(2)Where any tax is levied under this Act on the sale or purchase of any goods referred to in section 14 of the Central Sales Tax Act, 1958 (74 of 1956) and such goods are subsequently sold in the course of inter-state trade or commerce, the dealer paying tax on such sale under that Act shall be entitled to get the amount of tax paid under this Act refunded to him on application by him to the Assessing Officer in the prescribed manner within one year from the date of such sale and the Assessing Officer shall, if the application is in order refund the amount in such manner as may be prescribed.(3)Nothing contained in sub-section (1) or sub-section (2) shall be deemed to empower the Assessing Officer to amend, very or rescind any assessment or to amend, very or rescind any order passed in any other proceedings under this Act or to confer on a dealer any relief in addition to what has been allowed to him in the assessment or other proceedings.
