(b)a registered dealer who claims a refund of input tax rebate under the provisions of sub-section (4) of Section 14. -(i)in his return for any quarter of a year and makes an application for that purpose, along with such return or before the date on which the return for the subsequent quarter becomes due, or(ii)in his returns for a year and makes an application for that purpose before the date on which the return for the first quarter of the subsequent year becomes due,