Sales Tax Rules, 2006

CHAPTER-V

REFUND

Sales Tax Rules, 2006 CHAPTER-V REFUND From: 2025-01-01 - To: 0000-00-00 34A. Sanction of refund claims of import-related sales tax by the collectorates of customs.-(1) Sales Tax refund filed by an importer for import-related sales tax paid in excess due to inadvertence, error or misconception, or as result of a competent adjudication or appellate authority, claimed within the period as prescribed under section 66 of the Act, may be decided and allowed by the concerned officer of Customs, not below the rank of an Assistant Collector subject to sub-rules (2) and (3) below. (2) In the case of registered person while applying for refund to the concerned Customs Collectorate, the applicant must endorse a copy of the refund application to the Refund Division of the concerned RTO or LTU. The concerned Collectorate of Customs shall not process the claim unless a confirmation from such Inland Revenue office, that no adjustment or payment of the amount claimed in refund has been made, has been received. The concerned RTO or LTU on receipt of a reference from Collectorate of Customs shall communicate such confirmation, or otherwise, within thirty days of receipt of the reference. (3) In case of an unregistered importer, the refund shall be processed by the concerned Customs Collectorate without prior reference to RTO or…