20. Refund of Tax to Foreign Diplomats or Foreign Missions

(1) Any foreign diplomat or mission making any purchase of any goods, excluding in Schedule I and Part E of Schedule II of the Act, after payment of tax; and eligible for refund of such tax under section 54 of the Act, shall Apply for Refund in Form JVAT 208 of the tax so paid.

(2) Such application shall:

(a) be made to the In-charge of the Circle under whose jurisdiction the dealer selling the goods is situated:

(b) be accompanied by the original copy of the Tax Invoice issued by the selling dealer showing separately the tax charged:

(c) contain the address of the applicant; and

(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 Section 54 of the Jharkhand Value added Tax Act, 2005.

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

(3) Notwithstanding anything contained in sub-rule (1) of Rule 19, on receipt of such Application, the In-charge of the Circle shall pass Refund Order in Form JVAT 209 within fifteen 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 In-charge 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 In-charge shall send the same by registered post to the applicant within three days of receipt of such draft.