¹[9B. Refund of tax.

(1) When the ²[Assessing Authority] is satisfied that a refund is due to a registered dealer, he shall record an order showing the amount of refund due and shall communicate the same.

(2) When an order for refund has been made under sub-rule (1) the ²[Assessing Authority] shall, if the registered dealer desires payment in cash, issue to him a Refund Payment Order ³[in Form XI (B) or in Form XI (B) (i) ⁴[* * * * * * *]

(3) If the registered dealer desires payment by adjustment against an amount payable by him, the ²[Assessing Authority] shall make out a Refund Adjustment Order in Form XII (B) authorising the said registered dealer to adjust the sum to be refunded against any amount payable by him in respect of the period for which a return is to be furnished under rule 5 and during which the refund is sanctioned or any sub-sequent period, or payable under any notice issued in Form VII(B).

(4) When the Refund Adjustment Order is furnished with the return submitted under rule 5, the ²[Assessing Authority] shall cancel his own copy as well as the refundee’s copy of the Refund Adjustment Order].

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1.      Inserted by GN.FD. No. STR-1560/49-XIII, dated 5.8.1960

2.      These words were substituted for the words “Sales Tax Officer” by the C.S.T.(Bombay)(Amendment) Rules, 2000, dated 10.11.2000.

3.      Substituted by GN.FD.No.CST-1085/CR-7/85/RES-7, dated 30.3.1985.

4.      Deleted by GN.FD. STR-1063/2368-XII, dated 20.3.1964.