(1) The Commissioner shall, in the prescribed manner refund to a registered dealer, being an exporter of goods, the amount of tax paid or payable on the purchases of goods, or inputs used directly by him in manufacture in Meghalaya, on being satisfied that goods so purchased or manufactured were sold outside the territory of India from Meghalaya.
(2) The Commissioner shall, in the prescribed manner, refund to consolates and specialized agencies of the United Nations the amount of tax paid or payable on the purchases of goods in Meghalaya, on being satisfied that goods so purchased were for their personal of official use as may be prescribed.
(3) Subject to other provisions of this Act, if it is found on assessment or re-assessment under section 45 or 46 of the Act, as the case maybe that a dealer has paid tax, interest or penalty in excess of what is due from him, the Commissioner shall, in the prescribed manner refund to such dealer the amount of tax, interest or penalty paid in excess by him; Provided further that such refund shall be made after adjusting any tax interest or penalty due from him under Act for any period on the date of passing of order for such refund.
(4) The Commissioner shall, in prescribed manner, refund to a certified dealer, the amount of inputs tax paid or payable by him under this Act on his purchases of capital goods, including plants and machinery, containers, packing materials and inputs required for direct use in the manufacture of taxable good in Meghalaya for sale in Meghalaya.
(5) The Commissioner shall in the prescribed manner refund to a registered dealer, the amount of tax paid or payable by him on the purchases of goods or input used directly by him in manufacture in Meghalaya, on being satisfied that goods so purchased or manufactured were sold to Special Economic Zones.
(6) The Commissioner shall in the prescribed manner refund to a registered dealer, the amount of tax paid or payable on the purchases of goods or input used directly by him in manufacture in Meghalaya, on being satisfied that goods so purchased or manufactured were sold to expert Oriented Units/ Electronic Hardware Technology Park/ Software Technology Park Units for the purpose of export only.