29. Refund in respect of declared goods

(1) Where any tax has been levied and collected under Sub-Section (1) of Section 5 in respect of the sale or purchase inside the State of any declared goods and such goods are subsequently sold in the course of inter-state trade or commerce, the tax so levied and collected shall be refunded in the manner and subject to the conditions prescribed in this rule, to the dealer who has made the inter-state sale and has paid tax under the Central Sales Tax Act, 1956 (Central Act 74 of 1956) in respect of such sale.

(2) Every dealer who claims a refund under this rule shall submit a statement in Form 20 to the assessing authority concerned not later than three months from the date on which the dealer paid the Central Sales Tax due on the transaction in respect of which he claims refund of the said Sales-tax :

Provided that the assessing authority may condone for reasons to be recorded in writing any delay in the filling of the statement aforesaid.

(3) The burden of providing that a dealer is entitled to a refund under this rule shall be on the dealer who claims the refund.

(4) (i) On receipt of the statement in Form 20 the assessing authority shall, if it is satisfied after such scrutiny of the accounts and after such enquiry as it considers necessary, that the claim for refund is admissible, pass an order refunding the tax.

(ii) If the statement submitted by the dealer appears to the assessing authority to be incorrect or incomplete or otherwise not in order it shall, after making such enquiry as it considers necessary and after giving the dealer an opportunity of being heard, pass such orders as it thinks fit, giving reasons in writing.

(5) The assessing authority concerned may at the request of the dealer who claims refund under this rule, adjust the amount towards the tax, if any, payable by him.