23 March 2012
Mr. Govenkar, Obviously, one who has paid excess tax(CST) can claim refund of it.If that execess CST has been collected by a supplier in another state and he has or not paid to his govt,then the bill can be rectified through issue of debit or credit as the case may be, but within a specified period(six months). If the dealer himslf has paid more then he can himself claim that excess by way of rectifying a return....MJK
CAclubindia
