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38. Refund payment Order

When an order for refund has been made under rule 37, the Commissioner shall issue such Refund Payment Order in Form 307 by forwarding the same to the Bank declared by the dealer in his application for registration under section 29,30 and 30A of the earlier Act or under section 21 or 22 of the Act or to the bank which the dealer has intimated to the registering authority.