Section 27 in The Rajasthan Value Added Tax Rules, 2006
27. Refund.
(1)(a)Subject to the provisions of sub-section (2) of section 17, section 53 and 54, where the assessing authority or the authorized officer after having verified deposits, is satisfied that the payment made by a dealer or a person is in excess of any tax, penalty, interest or other sum due, as a result of an assessment made or in pursuance of an order passed by any competent officer, authority or court, such assessing authority or authorized officer, suo motu or on an application made in this behalf in Form VAT-20 or VAT-21 or VAT-22, as the case may be, shall pass an order for refund, and shall issue a refund order in Form VAT-23 along with an advice to the Treasury Officer or Sub-Treasury Officer or the Manger of the Bank authorized to receive money on behalf of the State Government, in Form VAT-24.(b)Where a dealer desires the adjustment of the refund to be made under sub-clause (a), against any amount payable by him, the assessing authority or the authorized officer, as the case may be, shall issue a refund adjustment order in Form VAT-25 authorizing him to deduct the amount refundable from the amount payable by him.(2)Notwithstanding anything contained in sub-rule (1), where a demand is outstanding against a dealer or a person who is entitled to a refund, the assessing authority or the authorized officer shall suo motu issue a refund adjustment order in Form VAT-25 for adjusting the refund against such outstanding demand.(3)No claim of refund shall be rejected without giving the dealer or the person claiming refund, an opportunity of being heard and without recording reasons in writing.
