Section 46(5) in Kerala Value Added Tax Rules, 2005
(5)Notwithstanding anything contained in the foregoing sub-rules, the assessing authority may issue refund of the input tax claimed in Form No. 21B, without pre-verification, where the dealer claiming such refund furnishes security in the manner specified in clause (f) of sub-rule (2) of Rule 19 covering the amount for which refund is claimed.
