VAT refund procedure requires timely disbursement or formal notice and recorded verification certificates by responsible officers. Claims for VAT refund filed in a dealer's return must be disposed within the statutory period or, if additional information is needed, a formal notice seeking that information must be issued within that period; the Value Added Tax Officer is responsible for taking one of these actions and statutory interest may apply for delay. The department requires uniform, accountable file examination and prescribes specific certificates by the VAT Inspector, Ward In Charge, Zonal Accounts Officer (Refund) and Zonal In Charge confirming field verification, matching of ITCs with VAT payments, review in light of statutes and audit paras, and recommending approval.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
VAT refund procedure requires timely disbursement or formal notice and recorded verification certificates by responsible officers.
Claims for VAT refund filed in a dealer's return must be disposed within the statutory period or, if additional information is needed, a formal notice seeking that information must be issued within that period; the Value Added Tax Officer is responsible for taking one of these actions and statutory interest may apply for delay. The department requires uniform, accountable file examination and prescribes specific certificates by the VAT Inspector, Ward In Charge, Zonal Accounts Officer (Refund) and Zonal In Charge confirming field verification, matching of ITCs with VAT payments, review in light of statutes and audit paras, and recommending approval.
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