(1) An application for refund of any amount which has been deposited wrongly or in excess shall be submitted by a dealer in Form VAT-20AA electronically through the official website of the department in the manner provided therein, after submission of return in Form VAT-10, if applicable, along with Form VAT-26 duly digitally signed by the Accountant to the officer authorized by the Commissioner under sub-section (3A) of section 53.

(2) The authorized officer on receipt of application shall conduct an enquiry to verify the fact that the amount mentioned in the application is not payable or has been deposited in excess of the amount payable by the dealer for the tax period mentioned in the challan. If any amount is found refundable to the dealer, he shall forward the application to the assessing authority to grant refund with such directions as he deems fit. Where the authorized officer is of the opinion that amount mentioned in the application is not refundable to the dealer he shall pass an order after providing an opportunity of being heard to the dealer.

(3) The assessing authority on receipt of such directions as mentioned in sub-rule (2) above, shall take appropriate step to comply with the directions and after doing so shall pass an order for refund in Form VAT-23, within thirty days of receipt of said directions:

Provided that while computing the time limit specified above, the period from 20th March 2020 to 30th September 2020 shall be excluded.

(4) The assessing authority or the authorized officer shall submit Form VAT-23 electronically through the official website of the Department to an officer authorized by the Commissioner as Central Refund Officer within two working days of passing of such order.

(5) The provisions of sub-rule (8) to (12) of rule 27 of these rules shall mutatis mutandis apply.