Section 11B in The Rajasthan Tax on Entry of Goods Into Local Areas Rules, 1999
11B. Refund.
- Where the assessing authority after having verified the facts of deposit of such amount, is satisfied that the payment made by a dealer or a person is in excess of any tax, penalty, interest or other sum due, as a result of an assessment made or in pursuance of order passed by any Competent Authority or Court, such assessing authority, either suo moto or on an application made in this behalf, as the case may be, shall pass an order of refund within fifteen days of such assessment or receipts of such order or receipt of completed application in Form ETLA-23:Provided that the excess tax refundable to the dealer may be adjusted towards any other amount payable by him under the Act, and for this purpose a refund adjustment order in Form ETLA-24 shall be issued.]
