Scrutiny of Refunds

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.... refund applications. However, certain deficiencies at the level of ward authorities in dealing with the claim of refunds have been brought to notice. One of the mandatory conditions should be to find out whether selling dealers (the local dealers/suppliers from whom the refund claimant has made purchases) have paid any tax for the local purchases made to the refund claimant-dealers and whether ....

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....s difficult for him to ascertain the overall genuineness of the refund claim. The number of selling parties in case of each of the refund claim is much more and they might be registered in different Wards across the department. In order to overcome these difficulties, the following strategy should be adopted by the ward authorities in dealing with refund applications with a view to enable them t....

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.... and no irregular/wrong refund claim is recommended by them to the DC/JC/ Additional Commissioners for approval. If any adverse is found against the supplier/selling dealer the VATO shall upload the adverse information on the Departmental Internal Mail. The VATO of the selling dealer shall also be intimated in writing by the VATO of the refund claiming dealer. This authorization / empowermen....