(1) Where the prescribed authority is satisfied upon such proof as Refund of may be furnished to it that any specified goods, upon which tax leviable taxunder this Act has been paid, have been exported or conveyed out of the Calcutta Metropolitan Area within a period of six months from the date of entry thereof into that Area without being consumed, used or sold therein, the amount of tax levied and collected for the entry of such goods into that Area shall be refunded to the dealer by whom such tax has been paid :
Provided that where any part of such goods is consumed, used or sold in the Calcutta Metropolitan Area, the refund shall be made in respect of that part of such goods as have not been consumed, used or sold therein:
Provided further that such percentage of the tax, not exceeding five Per cent, as the State Government may, by rules, specify in this behalf, 25 The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972.
[West Ben. Act Advance deposit of tax.
(Section 20.)
may be deducted from the amount of the said refund towards the cost of collection and refund of the tax.
(2) The refund referred to in sub-section (1) shall not be made unless the application for the same is made within six months from the date of exportation or conveyance out of the Calcutta Metropolitan Area as the case may be, or within such further period as the S tate Government may, in any special case or class of cases, allow.
(3) Where any amount has been paid in excess of the tax leviable under this act on any specified goods the amount which has been so paid in excess shall, on the application of the dealer by whom such tax has been paid, be refunded to him either in cash or, at the option of the dealer, by the deduction of such amount from any tax payable by such dealer under this Act:
Provided that no refund, whether in cash or otherwise, shall be made under this sub-section unless the application for such refund is made within sixty days from the date,—
(1) on which the payment of the tax has been declared by the prescribed authority to be in excess of the amount leviable under this Act, or
(ii) on which the final order is passed on appeal, where an appeal has been preferred under section 27, or
(iii) on which any order in revision is made whereby any amount of tax has been reduced.
(4) Every refund made this section shall be subject to such conditions as may be prescribed.