Section 35(3)(c) in The Rajasthan Sales Tax Rules, 1995
(c)On receipt of an application in clause (a) above, the assessing authority shall, if satisfied after such scrutiny of the accounts and after such enquiry as it considers necessary that the claim is admissible under sub-section (4) of section 56, pass an order for refund of the excess amount and shall issue a refund order or refund adjustment order, as the case may be, laid down in sub-rule (1) above.