Section 20A in The Punjab Motor Spirit (Taxation of Sales) Rules, 1939
20A. [ Refund of Tax.] [See Punjab Government Notification No. G.S.R. 125/P.A. 1/39/S. 24/Amd.(5)/75, dated 1.12.1975.] - (1) An application by a dealer for refund of tax admissible under section 5-A of the Act, shall be made to the Petrol Taxation Officer and shall clearly and briefly specify the grounds on which the refund is claimed.
(2)When the Petrol Taxation Officer is satisfied that the dealer is entitled to the amount of refund applied for, he shall record an order sanctioning the refund.
