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Only the persons on whom lay the ultimate burden to pay the amount would be entitled to get a refund of the same.

Refund under CST Act -– The petitioner prayed for directing the respondents to grant refund of tax amount of Rs. 33,85,782 collected from the Petitioner and deposited by the seller along with appropriate interest. The Petitioner purchased diesel from the refinery of M/s. Reliance Industries Ltd. Despite diesel continued to come within the ambit of the CST Act, the authorities in the State of Rajasthan refused to issue C form declarations for purchase of diesel at concessional rate after 1-7-2017 on the ground that after introduction of the GST regime the registration certificates of the dealers such as the Petitioner automatically stood cancelled and they were not eligible for making purchases of diesel against C form declarations. In view of such stand, the seller started raising invoice on the seller charging full tax at the rate of 20% on sales of diesel. The Petitioner approached the Rajasthan High court, which on 18-5-2018 held that the authorities under the CST Act had erred in refusing to issue C form declarations to dealers for purchase of high speed diesel. The authorities of the State of Rajasthan were directed to issue C form declarations to the concerned purchasing dealers. The concerned authorities were directed to process the refund claims within 12 weeks from the date of refund claim. The Petitioner approached the jurisdictional authority of the seller under the CST Act in the State of Gujarat requesting for refund of excess tax collected from the Petitioner in accordance with the direction given by Hon. Rajasthan High Court. Despite repeated oral inquiry the learned Respondent authorities have neither responded nor refunded the amount of excess tax deposited.
Held that:- The Hon’ble High Court allowed the petition and directed the respondents to process the refund claim of the writ applicant and grant the refund of the tax amount collected from the writ applicant and deposited by the seller in accordance with law within a period of twelve weeks.— Udaipur Cement Works Ltd. Vs. State of Gujarat [2020] 26 TAXLOK.COM 081 (Gujarat)

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