Section 12(4) in Bihar Value Added Tax Rules, 2005
(4)Save in respect of any claim for input tax credit arising under section 17, a claim for refund of any unadjusted input tax shall only be made and allowed in the twenty-fifth month after the month in which such claim for unadjusted input tax had arisen. In case a claim for refund of input tax arises under section 17 it shall first be applied towards adjustment from the liability under the Act or the Central Sales Tax Act, 1956. Only the amount, if any, remaining after such adjustment shall be refunded as per the provisions of section 68 or section 69, as the case may be.
