Section 17 in The U.P. Sales or Purchase of Motor Spirit, Diesel Oil and Alcohol Taxation Rules, 1977
17. Refund [Section 17 (2) (b)].
- If the District Magistrate is satisfied upon a claim made in his behalf that a dealer has paid the tax in excess of the amount with which he was properly chargeable he shall allow a refund to such dealer of the amount so paid in excess or in lieu thereof set off the amount to be refunded or any part thereof against the tax if any, due from him :Provided that no refund of any tax paid in excess shall be made under this rule unless the claim is made within three months from the date of such payment.
