Section 12 in Tamil Nadu Tax on Consumption or Sale of Electricity Rules, 2003
12. Procedure for refund.
(1)No consumer shall be entitled to the refund of the tax payable to the Government in excess of the tax leviable under the Act, unless an application for the refund of the tax supported by the original electricity bill and receipt of payment made to the licensee, has been made to the Director within twelve months from the date of payment of such excess tax.(2)On receipt of the application under sub-rule (1), the Director may call for such documents and necessary information as may be required by him and may, if satisfied, pass an order for refund of the tax paid during the period of one year prior to the date of the receipt of the application from the consumer.
