Section 50(1) in Meghalaya Value Added Tax Act, 2003
(1)If a registered dealer has filed any return as required under this Act and return shows any amount to be refundable to the dealer on account of sales in course of export out of the territory of India, then the dealer may apply in the manner and form prescribed to the Commissioner for grant of provisional refund pending Audit and investigation to establish the correctness of the claim and consequent assessment, if any;
