Time bound disposal of refund claims requires complete DVAT-22, typed cover letter and verified MICR bank details for ECS remittance. Time-bound processing of VAT refund claims requires operational officers to provide a clear first copy of Form DVAT-22 to VATO (Refund), give the second copy to the dealer, retain the third copy, and ensure no column is left blank. Refund cases must be sent with a typed covering letter stating dealer name and address, TIN, refund amount, return period, bank name and branch, MICR number, and bank account number; both documents must be duly stamped and MICR verified to enable ECS remittance.