(1) The prescribed authority shall, in the prescribed , manner, refund to a dealer applying in this behalf any amount of tax or penalty in respect of the entry of any taxable goods, paid by such dealer in excess of the amount due from him under this Act either by cash payment or, at the option of the dealer, by deduction of such 01(00811 from any tax under this Act payable by him in future:
Provided that no refund shall be made unless the claim for refund is made within six months from the date of the order declaring the amount to be in excess.
(2) Nothing in sub-section (1) shall be deemed to empower the prescribed authority to amend, vary or rescind any order passed on appeal under section 16, or to confer on a dealer any relief in addition to what he is entitled under the provisions of this Act.