9. Refund of Tax :-
(1) When the Commissioner 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 to the dealer.
(2) When an order for refund has been made under sub-rule (1) the Commissioner shall, if the registered dealer desires payment in case issue to him a Refund Payment Order in Form XVI or XVI-A as may be relevant.
(3) If the registered dealer desires payment by adjustment against an amount payable by him under the Act, the Commissioner shall make out a Refund Adjustment Order in Form XVII 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 refund is to be furnish under rule 8 and during which the refund is sanctioned or any subsequent period, or payable under any notice issued to him.
(4) When the refund adjustment order is furnished with the return submitted under rule 8, the Commissioner shall cancel his own copy as well as the refundee's copy of the refund adjustment order.
1[(5) Where any sum collected by a dealer in contravention of sub-section (4) of section 6-A of the Act, is forfeited to the State Government under sub-section (5) of that section and is recovered from him, such forfeiture shall discharge him of the liability to refund the sum to the person from whom it was so collected. "The refund of such sum or any part thereof can be claimed from Government by the person from whom it was collected provided that an application for such claim is made by him in writing in Form XXXIX to the Commissioner within 2[two years] from the date of an order of forfeiture. On receipt of any such application, the Commissioner shall hold such inquiry as he deems fit and if the Commissioner is satisfied that the claim is valid and admissible and that the amount so claimed as refund was actually paid in Government Treasury or recovered and no refund in respect of that amount was granted, he shall refund the sum or any part thereof, which is found due to the person concerned.]
1 Sub-rule 5 was added by the GN.WCA-1092/CR-45/Taxation-1, dated 1-4-1992.
2 These words were substituted for the words "one year" by GN.WCR-1593/CR-98/Taxation-1, dated 27-12-1993 w.e.f. 1-4-1992.