Section 36(1) in Tripura Value Added Tax Rules, 2005
(1)For claiming refund under sub-section (1) section 43 of the Tripura Value Added Tax Act, 2004, the registered dealer being an exporter of goods shall apply before the Superintendent of Taxes for refund within three months from the date of filing of return of the period related to the claim of refund and include, among other, the following particulars-(a)return period;(b)date of filing of return;(c)tax paid for the return period;(d)output tax payable for the return period;(e)excess amount refundable for the return period.Provided that goods were sold by such registered dealer in course of export within the meaning of sub-section (1) of section 5 of the Central Sales Tax Act, 1956.
