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66. Refund to be claimed within one year.--
No refund of tax claimed to have been paid or over paid through inadvertence, error or misconstruction
or refund on account of input adjustment not claimed within the relevant tax
period, shall be allowed, unless the claim is made within one year of the date of
payment:
Provided that in a case where a registered person did not deduct input tax
within the relevant tax period, the Collector may, after satisfying himself that
input tax adjustment is due and admissible, allow the registered person to take
such adjustment in the tax period as specified by the Collector:
Provided
further that in a case where the refund has become due on account of any decision or
judgement of any officer of sales tax or court or the Tribunal, the period of
one year shall be reckoned from the date of judgement or decision of such
officer, court or Tribunal.
