Is it permissible for the agent to take the refunded tax amount without the permission of the owner of the money?

This hired person is an agent for the buyer, and it is not permissible for him to take the refunded tax without the permission of his principal. Otherwise, he would be deceiving him and betraying the trust. Allah Almighty says: "O you who have believed, do not betray Allah and the Messenger or betray your trusts while you know [the consequence]." The scholars have stipulated that any increase in wealth earned by the agent reverts to his principal.