(1)(a)Subject to the provisions of section 56 and 57, where the assessing authority or any other officer after having verified deposits is satisfied that the payment made by a dealer or a person is in excess of any tax, penalty, interest or other sum due, or is refundable in full, as a result of an assessment made or in pursuance of an order passed by any competent officer, authority or court, such assessing authority or any other officer, as the case may be, shall pass of an order for refund and shall issue a refund order in form ST 13 alongwith an advice to the Treasury Officer or sub-Treasury Officer or the Manager of the Bank authorized to receive money on behalf of the State Government, as the case may be, in form ST 13 A.(b)Where a dealer desires the adjustment of the refund to be made under sub-clause (a), against any amount payable by him in future, the assessing authority or any other officer, as the case may be, shall issue a refund adjustment order in form ST 14 authorizing him to deduct the amount refundable from the amount payable by him in respect of the period following the grant of such refund.(2)Notwithstanding anything contained in sub-rule (1), where a demand is outstanding against a dealer or a person who is entitled to a refund, the assessing authority or any other officer, either suo motu or on an application of such dealer or persons, shall issue a refund adjustment order in form ST 14 for adjusting the refund against such outstanding demand.(3)(a)Every dealer who claims a refund under sub-section (3) of section 56 shall apply to the assessing authority within the time allowed in clause (b) mentioning the full particulars about his purchases and sales.(b)The application referred to in clause (a) shall be submitted-(i)in the case of sale of goods in the course of inter-State trade or commerce falling in clause (a) of section 3 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), not later than three month from the date on which the movement of the goods from the State of Rajasthan to any other State commenced: and(ii)In the case of any sale falling in clause (b) of section 3 of the said Act, not later than three months from the date on which the sale was effected by transfer of documents of title to the goods.(c)On receipt of an application in clause (a) above, the assessing authority shall, if satisfied after such scrutiny of the accounts and after such enquiry as it considers necessary that the claim is admissible under sub-section (4) of section 56, pass an order for refund of the excess amount and shall issue a refund order or refund adjustment order, as the case may be, laid down in sub-rule (1) above.(4)No claim of refund shall be rejected without giving the dealer or the person claiming refund, an opportunity of being heard and without recording reasons in writing.
