30. Refund.
1. If after making the final assessment of a dealer under rule 15 of these rules, the tax due on such assessment is less than the tax already paid, the assessing authority shall refund such sum as is in excess of the tax due.
2. The tax paid by a registered dealer, on the entry of any scheduled goods into a local area for consumption, use or sale therein, shall be refunded if such scheduled goods are sold in course of export out of the territory of India.
3. The refund under sub-rules (1) and (2) may be adjusted against the arrear recoverable dues or the tax payable under the Act by the dealer during subsequent month.
4. The dealer or person entitled to get the refund may opt to take the refund in cash and in that event the procedure laid down under the Sales Tax Act and Sales Tax Rules for refund shall, mutatis mutandis, be applicable.