State Act
15
Section 15. Refunds
Jharkhand Entry Tax on Consumption or Use of Goods Act, 2011
Act no. 11 of 20112011Repealed 1 July 2017Jharkhand (State Act)
This Act was repealed on 1 July 2017 by the Jharkhand Goods and Services Tax Act, 2017, s.174; it may still apply to matters that began before then.
15. Refunds: - The prescribed authority shall in the prescribed manner, and subject to unjust enrichment, refund any amount paid by a assessee or any other person liable to pay tax, in excess of the amount of tax determined as being payable by him under this Act.