Refunds

The assessing authority or the licensing authority, as the case may be, shall refund the tax or the license fees, if any, paid, provisionally by an assessee or licensee for any particular period, if it is found to be in excess of the tax or the license fees payable by him for the said period, or at the option of the assessee or licensee, adjust such excess towards any tax or license fees due in respect of any other period: Provided that the assessing or licensing authority, as the case may be, may first apply the excess paid in respect of any period towards the recovery of any amount, in respect of which a notice of demand may have been issued, and shall then refund the balance, if any. 33-A. Form of claim for refund and limitation: (1) Every claim for refund under Section 33 shall be made by the assessee or licensee in such form and verified in such manner as may be prescribed, on or after the date on which the tax or the license fees in respect of which the claim is made was directed to be refunded. (2) No such claim shall be allowed unless it is made within three years from the date specified in sub-section (1). 33-B. Refund on appeal etc: Where as a result of any order passed in appeal or other proceeding under this Act, refund of any amount becomes due to the assessee or licensee,the assessing or licensing authority shall refund the amount to the assessee or licensee without his having to make any claim in that behalf, or adjust or apply, such amount as provided in Section 33. [33-BB. Non-refund of tax in certain cases: Where a levy and collection of tax is held invalid by any judgement or order of a court or Tribunal, it shall not be necessary to refund any such tax to the dealer unless it is proved by the dealer to the satisfaction of the assessing authority that the tax has not been collect from the purchaser]

See Rule 35

Note : Section 33-BB was inserted by Act No. 19 of 1986 w.e.f.1.8.1986. The proviso was omitted by Act No. 25 of 1988 w.e.f.6.9.1988. The omitted proviso read as under : "Provided that where any court or Tribunal holds the levy and collection of tax as invalid and orders the refund of any tax collected, the refund shall be restricted to the period of three years immediately preceding the judgment or order." 33-C. Power to withhold refund in certain cases: Where an order giving rise to a refund to an assessee or licensee is the subject matter of an appeal of further proceeding, or where any other proceeding under this Act is pending, and the assessing or the licensing authority is of the opinion that the grant of the refund is likely to adversely affect the revenue, the assessing or the licensing authority may, with the previous approval of the Deputy Commissioner, withhold the refund till such time as the Deputy Commissioner may determine. 33-D. Correctness of assessment not to be questioned: In a claim for refund under Section 33, it shall not be open to the assesse or the licensee to question the correctness of any assessment or other matter decided, which has become final and conclusive, or seek for a review in respect thereof, and the assessee or the licensee shall not be entitled to any relief on such claim except the refund of tax or license fees wrongly paid or paid in excess. 33-E. Interest on delayed refunds: (1) If the assessing authority or the licensing authority does not grant the refund within 2(six months) from the date on which the claim for refund is made by the assessee or licensee under Section 33-A, the State Government shall pay the assessee or licensee simple interest at 3(twelve percent) per annum on the amount directed to be refunded from the date immediately following the expiry of the period of 2(six months) aforesaid to the date of the order granting the refund. Explanation:- If the delay in granting the refund within the period of 2(six months) aforesaid is attributable to the assessee or licensee, whether wholly or in part, the period of the delay attributable to him shall be excluded from the period for which interest is payable. (2) Where any question arises as to the period to be excluded for the purpose of calculation of interest under the provisions of this section, such question shall be determined by the 4(Commissioner of Commercial Taxes) whose decision shall be final 33-F. Interest on refund where no claim need be made: (1) where a refund is due to the assessee or licensee in pursuance of an order referred to in Section 33-B and the assessing or the licensing authority does not grant the refund within a period of 2(six months) from the date of such order, the State Government shall pay to the assessee or the licensee simple interest at 3(twelve percent) per annum on the amount of refund due from the date immediately following the expiry of the period of six months aforesaid to the date on which the refund is granted. (2) where the refund is withheld under the provisions of Section 33-C the State Government shall pay interest at the aforesaid rate on the amount of the refund ultimately determined to be due as a result of the appeal or further proceeding for the period commencing after the expiry of 2(six months) from the date of the order referred to in Section 33-C to the date the refund is granted. NOTE : 1. Sections 33-A,33-B, 33-C,33-D,33-E and 33-F were inserted by Act 16 of 1963, w.e.f.1.8.1963. 2. Subs. for the words 'twelve months' by Act 5 of 1974, w.e.f.1.3.1974. 3. Subs. for the words '(six percent)' by Act 19 of 1986, w.e.f.1.8.1986. 4. Subs. by Act 14 of 1978, w.e.f.14.1.1978.