Security for refund: department requires furnishing proof of security before VAT refund can be processed. A departmental notice conditions payment of a VAT refund on the dealer furnishing a security or additional security following departmental examination, states the reasons for the security requirement, sets a deadline for submission, and requires proof to be provided; communications must quote the Taxpayer Identification Number.
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.
Security for refund: department requires furnishing proof of security before VAT refund can be processed.
A departmental notice conditions payment of a VAT refund on the dealer furnishing a security or additional security following departmental examination, states the reasons for the security requirement, sets a deadline for submission, and requires proof to be provided; communications must quote the Taxpayer Identification Number.
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