(1) (a) Where any dealer claims refund in the return relating to a quarter 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 completion of six months of filing the return or revised return for such quarter :

Provided that an application for refund made after thirty days from the date of completion of six months of filing the return or revised return 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) Where refund is claimed under clause (a) the excess input tax credit shall be reduced by the amount of refund claimed, in the return filed or to be filed for the tax period in which the application for refund is filed.

(c) The application filed under clause (a) shall be accompanied by the scanned 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 the evidence of payment made by the foreign buyer, if any and such other documents as may be required to establish the claim of refund.

(d) The assessing authority, on receipt of the application for refund along with the documents referred to in clause (c) and such other additional information from the dealer, as he may think necessary, shall grant refund provisionally under clause (d) of sub-section (1) of section 58.

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

(2)(a) Where the excess input tax credit in any tax period, on account of sales as specified in clause (c) of section 18, found refundable after carried over to six consecutive tax periods, following that tax period, for adjustment against output tax, the dealer shall make an application for such refund through electronic mode in Form VAT 320-A to the assessing authority within thirty days from the date of completion of six months of filing the return or revised return for such quarter :

Provided that an application for refund made after thirty days from the date of completion of six months of filing the return or revised return may be admitted by the assessing authority, if he is satisfied that the dealer had sufficient cause for not making the applicalion within the said period.

(b) Where refund is claimed under clause (a), the excess input tax credit shall be reduced by the amount of refund claimed, in the return filed for the tax period to which the same relates.

(c) The application filed under clause (a) shall be accompanied by copies 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 documents, as may be required to establish the claim of refund.

(d) The refund shall be made in accordance with the provisions of clauses (d) and (e) of sub-rule (1).

(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 completion of six months of filing the return or revised return for such quarter:

Provided that an application for refund made after thirty days from the date of completion of six months of filing the return or revised return may be admitted by the assessing authority, if he is satisfied that the dealer had sufficient cause for not making an application within the said period.

(b) Where refund is claimed under clause (a), the excess tax credit shall be reduced by the amount of refund claimed, in the return filed or to be filed for the tax period in which the application for refund is filed.

(c) 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.

(d) 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 (d), (e) , 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 authorized 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- exclusive price 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 fourteen days from expiry of the quarter.

(c) Notwithstanding anything contained in clauses (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 by notification specify.