43. Prior approval of the Commissioner for refund

(a) The refund voucher except in the case referred to in clause (b) of this rule shall ordinarily be issued alongwith the notice of demand if the refund is due in pursuance of the order of assessment, re-assessment or rectification made by the Assessing Authority or within 15 days from the date of receipt of the order passed under section 11 or section 12 of the Act or an order of the court.

(b) If the amount of refund except the refund due in pursuance of an order under section 11 or section 12 is Rs. 1,000/- or more the Assessing Authority shall obtain the prior approval of the Commissioner before it is granted. The proposal for obtaining the approval alongwith the relevant records shall ordinarily be submitted to the Commissioner within ten days of the issue of notice of demand or the receipt of the order of a court.

(c) The Commissioner may delegate the powers under clause (b) of this rule to the Deputy Sales Tax Commissioner for a period specified by him.

(d) In case refund accrues to a dealer because he had charged tax on the sale of goods which were not liable to tax or had charged it at the rate higher than the appropriate rate the Assessing Authority shall require the dealer to produce within 15 days of the making of an order of assessment/re-assessment/rectification or receipt of the order under section 11 or section 12 or an order of the court to furnish duplicate copies of cash memos/sale bills or other records indicating the name and address of the person from whom the tax was recovered by the dealer so that refund can be granted to such person subject to such further verification as may be necessary.