Accounting for Refunds in the year end

EOU gets CST refund benefit once in a quarter. Upto 31st March 2010, the unit has claimed the CST paid till Sep09 (refund should be claimed within 6 months from the end of the quarter).

Q: Should the unit recognize the refund receivable(provision) for the period Oct09-Mar10 in its accounts for the year ended 31st march 2010?

Q2: Also the unit revises its sale prices annually in April. Should the unit recognize the price increase (the customer may/may not accept) in Mar 10?

The dilemma is to what extant should the prudence concept be taken in these regards.

Thanks in advance