(6)Where the authority prescribed is required to refund an amount of tax to a dealer as a result of, -(a)a decision under section 47 of this Act; or(b)a decision of the Appellate Tribunal under section 49 of this Act; or(c)a decision of the High Court under sections 50 and 51 of this Act, such refund shall be made within a period of ninety days from the date of the receipt of the order.
