Bihar Value Added Tax Rules, 2005
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Body 43. Refund of tax to foreign diplomats or foreign missions

(1) Any foreign diplomat or mission making any purchase of any goods not specified in Schedule I or Schedule IV of the Act after payment of tax shall apply for refund of the tax so paid.

(2) Such application shall:

(a) be made to the Circle Incharge within whose jurisdiction the dealer selling the goods is situated;

(b) be accompanied by the original copy of the invoice issued by the selling dealer showing separately the tax charged;

(d) contain the following certificate, granted by an officer of the concerned Embassy especially authorised in this behalf:-

Certificate

"Certified that the goods mentioned in the Invoice accompanying this application have been purchased by ................................ (name of the purchaser) who is entitled for refund of tax under sub-section (2) of section 17 of the Bihar Value Added Tax Act, 2005.

Further certified that I have been duly authorised to sign this certificate"

Date ........................................	Signature ........................................
Seal of Embassy ........................................	Name and designation of signing authority ....................................

(2A) (a) Notwithstanding anything contained in sub-rule (2), an application for refund of any amount on account of unadjusted input tax credit, in accordance with the provisions of the first proviso to sub-section (1) of section 16, or on account of export, in accordance with the provisions of clauses (e) or (f) of sub-rule (2) of rule 16, shall be made to the authorities specified in sub-rule (1) in form A-XIV and shall clearly specify the grounds upon which the refund is claimed. If the claim for refund exceeds the amount deposited by dealer in the Government Treasury or if the claim has arisen on account of the dealer not having incurred any liability to pay tax under Act, such refund of money shall be granted to the dealer from a head of account specially created for this purpose.

(b) The application for refund of money in form A-XIV shall be accompanied by a statement in form ST-I containing details of tax invoices issued to the claimant and in respect of which the said dealer is claiming the refund.

(3) On receipt of such application the authority specified in sub-rule (2) shall pass refund order in Form-O within seven days of such receipt. The concerned Treasury or the Bank, as the case may be, shall prepare a Bank draft in the name specified in the refund order and forward the same to the concerned Circle Incharge within five days of the receipt of the refund order.

(4) Upon receipt of the Bank draft from the Treasury or the Bank, as the case may be, the Circle Incharge shall send the same by registered post to the applicant within three days of receipt of such draft.