(1)An application for refund shall be made to the Superintendent of Taxes and shall include, amongst other, the following particulars;-(a)the name, address and registration No. of the dealer;(b)the period of assessment for which refund is claimed;(c)the amount of dues already paid together with challan number and the date of payment and;(d)the amount of refund claimed and the grounds thereof.(2)An application for refund shall be signed and verified by the person seeking refund and shall be in Form XXXIII.(3)Every registered dealer who is entitled to claim refund under Section 43 shall, within twenty one days from the end of each return period, submit a statement showing details of refund claimed in respect of each export sale effected during such period.(4)No claim of any refund shall be allowed unless it is made within one year from the date of the original order of assessment or within one year of the final order passed on appeal or revision as the case may be, in respect of such assessment.
