Section 12(1) in Tamil Nadu Tax on Consumption or Sale of Electricity Rules, 2003
(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.
