refund for payment of GST

No....

It's very misunderstanding for the law...

Bcoz, the dealer purchase the goods Basic value + Tax value (Both amount in his hand). And sell his goods to others (Basic Value + Margin) + Tax. Both amount collect from others hand...

Now he calculate Received Tax amount - Paid tax amount = payable amount then pay to govt.

The payable amount is not from his pocket. The amount is collect from others hand and pay to Govt...

Then how to get refund from Govt. In case the law ll be change and refund is available then the Refund amount to the END USERS HAND not to your hand. Bcoz, you collect from your customers....