(1) (a) Where any dealer claims refund in the return furnished for a tax period on account of sales as specified in clause (b) of section 18, he shall make an application through electronic mode in Form VAT-320A to the assessing authority, within thirty days from the date of furnishing such return:

Provided that an application for refund made after thirty days may be admitted by the assessing authority, if he is satisfied that the dealer had sufficient cause for not making the application within the said period.

(b) The application filed under clause (a) of sub-rule (1) shall be accompanied by copies of the purchase order placed by the foreign buyer with the dealer, the agreement with the foreign buyer, bill of lading, letter of credit, and / or evidence of payment made by the foreign buyer and such other evidences as may be required to establish the claim of refund.

(c) The assessing authority, on receipt of the application for refund along with the documents referred to in clause (b), shall refer the case for tax audit to determine the admissibility or otherwise of the claim of refund.

(d) If the application under this sub-rule is found to be correct and complete and the tax audit finds the claim of refund to be correct and is supported by the required evidences, and after receipt of report of such findings, the assessing authority shall sanction the refund claimed.

(e) Where the tax audit results in assessment, the claim of refund shall be subject to the result of such assessment :

Provided that in calculating the period of ninety days the period taken for completion of assessment consequent upon tax audit shall be excluded.

(f) If the dealer exercises option electronically for provisional sanction of refund pending audit and consequent assessment, if any, the assessing authority shall require such dealer to furnish bank guarantee for an amount equal to the claim of refund on such terms and conditions, as he may specify, pledged in favour of such authority.

(g) The assessing authority, on receipt of the bank guarantee as referred to in clause (f), shall grant refund provisionally the amount determined by such authority to be refundable.

(h) The provisional refund granted under clause (g) shall be subject to the provision of clause (b).

(i) On receipt of the audit visit report, pursuant to the reference made under clause (c), the assessing authority shall proceed to assess the dealer, if so required, as a result of audit, under section 42 and, determine the correct amount of refund admissible under the provisions of the Act and these rules.

(j) The final refund or demand of tax, penalty or interest, shall be determined in accordance with the order passed on assessment under section 42.

(k) subject to the provision of clause (g) of sub-section (1) of Section 58, the bank guarantee furnished at the time of sanction of provisional refund shall be released , by order, and the release order shall be sent to the respective dealer through electronic mode in Form VAT-322A. The bank guarantee furnished at the time of provisional refund shall be handed over to the dealer on receipt of acknowledgement.

(l) Where the claim of refund is reduced, the excess amount, if any, sanctioned towards refund provisionally, shall be paid by the dealer on receipt of order through electronic mode and such dealer shall be liable to pay interest at the rate of two per cent per month on such excess amount from the date of sanction of refund to the date of its payment by the dealer.

(2) (a) Where any dealer claims refund in the return furnished for a tax period on account of sales as specified in clause (c) of section 18, he shall make an application through electronic mode in Form VAT-320A to the assessing authority, within thirty days from the date of furnishing of such return and the application so made shall be accompanied by documents as specified in clause (c) of this sub-rule:

Provided that an application for refund made after thirty days may be admitted by such assessing authority if he is satisfied that the dealer had sufficient cause for not making the application within the said period.

(b) The excess input tax credit in any tax period, for which refund is claimed under this sub-rule, shall be carried over to six consecutive tax periods, following that tax period, for adjustment against output tax and the amount found refundable at the end of such tax periods, shall be refunded in accordance with the provisions of clauses (c ), (d), (e) and (l) of sub-rule (1).

(c) The application for refund furnished under clause (a) of sub-rule (2) shall be accompanied by the copy of the tax invoice, certificate of the competent authority showing the name and address of the dealer and the SEZ or the STP or the EHTP, under which it is established and the entitlement of the dealer to purchase goods free of tax covered under such tax invoice and such other evidence, as may be required to establish the claim of refund.

(3) (a) Where any dealer claims refund in the return furnished for a tax period on account of sales as specified in clause (d) of section 18, he shall make an application through electronic mode in Form VAT-320A to the assessing authority, within thirty days from the date of furnishing such return:

Provided that an application for refund made after thirty days may be admitted by the assessing authority if he is satisfied that the dealer had sufficient cause for not making the application within the said period.

(b) The application under clause (a) shall be accompanied by a copy of the tax invoice and the certificate from the competent authority showing that the purchasing dealer is a EOU and that such dealer is entitled to purchase goods free of tax and such other evidence as may be required to establish the claim of refund.

(c) The refund under this sub-rule shall be subject to the provisions of clauses (c), (d), (e), (f), (g), (h), (i), (j), (k) and (l) of sub-rule (1).

(4) (a) The claim of refund arising out of clause (a) of sub-section (2) of section 58 shall be made by an Authorised Officer through electronic mode in Form VAT-323A.

(b) The grant of refund claimed under this sub-rule shall be subject to the following conditions :-

(i) the purchase should have been made from a registered dealer in the State on payment of tax supported by a retail invoice;

(ii) each retail invoice shall be in the minimum for a tax-exclusiveprice of Rs.1,000/-;

(iii) the claim shall be made quarterly;

(iv) the goods involved in the purchases are only for official use; and

(v) the application for refund shall be filed within a period of fourteendays from expiry of the quarter.

(c) Notwithstanding anything contained in clause (a) and (b) of this sub-rule, all the applications for claim of refund arising out of clause (a) of sub-section (2) of Section 58 shall be made electronically to a circle from such date and in such manner and subject to such conditions and restrictions as the Commissioner may specify by notification.