Refund of excess Central Sales Tax was directed where C-forms and records showed the tax had already been deposited by the seller.

Excess Central Sales Tax collected from the purchaser and deposited by the seller was held refundable on production of the relevant purchase details, tax particulars and C-form declarations, where the records were already on file and the settled position supported processing of the claim. The refund could not be denied merely because the purchaser was not the collecting dealer, and on the specific facts the seller was treated as not entitled to claim the same refund. The tax amount was directed to be refunded within four weeks in accordance with law.

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Issues: Whether the petitioner was entitled to processing and sanction of refund of excess Central Sales Tax collected from it and deposited by the seller on production of C-forms, and whether the refund could be denied on the ground that the petitioner was not the collecting dealer.

Analysis: The petitioner had furnished the relevant purchase details, tax particulars and C-form declarations after the tax position became clear. The authority acknowledged that all necessary documents were on record and that the refund claim had to be considered in the light of the settled position already applied in earlier decisions. The Court accepted the submission that, on the facts of the case, the seller had already deposited the tax collected from the petitioner and the refund claim was required to be processed in accordance with law. The Court also proceeded on the basis that the seller would not be entitled to claim the same refund in view of the specific facts placed before it.

Conclusion: The refund claim was required to be processed and the tax amount collected from the petitioner and deposited by the seller was directed to be refunded within four weeks.

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