Section 35(1)(a) in The Rajasthan Sales Tax Rules, 1995
(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.