Section 47(5) in Kerala Value Added Tax Rules, 2005
(5)Where a dealer eligible for refund under this rule is liable to pay any tax or other amount under the Act or where he is found to be in arrears of tax or other amount under the KGST Act 1963, Central Sales Tax Act, 1956, or the Kerala tax on Entry of Goods into Local Areas Act, 1994, the assessing authority shall adjust the amount to be refunded towards tax or other amount due from the dealer under any of the said enactments and the balance remaining after making such adjustment shall be refunded to the dealer.Explanation. - For the removal of doubt it is hereby clarified that input tax which is eligible for refund under this rule or rule 46 shall include input tax paid on the purchase of Duty Entitlement pass book or any other similar document for the import of any goods in relation to which refund of input tax is claimed.
