18B.Remission of tax
(1)(a)Subject to the provisions of section 11, the eligible units to whom a Certificate of Entitlement has been issued under sub-rule (4) of rule 18A shall be granted refund of the tax (excluding additional tax) paid on purchase of taxable goods.
Provided that where an eligible unit as defined in the entry 69 or 103 of the notification issued under sub- section (2) of section 49 of the Gujarat Sales Tax Act , 1969 is the textile unit and engaged in the manufacture of goods specified in Schedule I or the goods exempted from the whole of the tax by a notification issued under sub-section (2) of section 5, such eligible textile unit shall be granted refund of the tax paid to the registered dealer on purchases of taxable goods including the tax paid on the packing materials used in the packing of the goods so manufactured.
“(b) Subject to the provisions of section 11, the eligible unit shall-(i) not claim tax credit of the amount equivalent to the amount of refund granted under clause (a) of this sub-rule;
(ii) claim tax credit of additional tax paid on purchase of taxable goods.”;(c) The eligible unit shall make an application for refund along with its return to the  concerned Commercial Tax officer and such Officer shall, as far as possible, grant refund subject to provisions of section 40, within one month after the receipt of the application for refund.
(d) The refund under this rule shall not be admissible unless the eligible unit furnishes the copies of tax invoices of the purchases for which refund thereof is claimed.
(2) The eligible unit availing benefit of tax remission shall not be entitled to tax credit under section 12.
(3) The eligible unit availing tax remission shall collect the tax on sales effected by him and shall  not pay tax payable under sub-section (1) of section 7 but pay additional tax payable under subsection (1A) of section 7 in to Government Treasury The concerned Commercial Tax Officer shall pass order for remission of such tax separately for each tax period.
(4) The eligible unit shall be entitled to remission of the central sales tax payable under the provisions of the Central Sales Tax Act, 1956 on the sales effected by him in the course of inter-State trade and commerce.