Section 21(4) in Haryana Tax on Entry of Goods Into Local Areas Act, 2008
(4)Where any amount is paid by or recovered from any person under sub-section (2) or sub-section (3), refund of such amount or any part thereof can be claimed from the State Government by the person from whom it was realised by way of tax provided an application in writing in the prescribed form is made within one year from the date of realisation of tax from him, to the Commissioner or to such other officer not below the rank of Deputy Excise and Taxation Commissioner, as is authorised by the Commissioner either generally or subject to such restrictions and conditions, as he may impose, in this behalf. On receipt of any such application, the Commissioner or other officer, as the case may be, shall hold such inquiry as he deems fit and if he is satisfied that the claimant has not further passed on the burden on tax to any other person whether directly or indirectly, the claim is valid and admissible, and the amount claimed as refund is actually paid or recovered, he shall refund the amount or any part thereof, which is found due to the person concerned.
