(1)For claiming refund under sub-section (1) section 43 of the Tripura Value Added Tax Act, 2004, the registered dealer being an exporter of goods shall apply before the Superintendent of Taxes for refund within three months from the date of filing of return of the period related to the claim of refund and include, among other, the following particulars-(a)return period;(b)date of filing of return;(c)tax paid for the return period;(d)output tax payable for the return period;(e)excess amount refundable for the return period.Provided that goods were sold by such registered dealer in course of export within the meaning of sub-section (1) of section 5 of the Central Sales Tax Act, 1956.(2)Refund of tax charged on purchases made by manufacturing unit :-(i)a registered dealer having manufacturing unit effecting purchases of plant and machinery, containers, packing materials and raw materials required for direct use in the manufacture of taxable goods in Tripura, may claim refund of input tax paid or payable by such dealer on the purchases of aforesaid goods for such manufacturing unit in Tripura under section 13 of the Act within three months from the date of filing of return for the period related to the claim of refund, after adjusting the amount of output tax, if any, payable on the local sale.Provided that the goods so manufactured by such registered dealer in his manufacturing unit are for sale by him in the course of export within the meaning of sub-section (1) of section 5 of the Central Sales Tax Act, 1956.(ii)For the purpose of claiming refund, the provisions of this Rule 36, shall apply mutatis mutandis.On receipt of such application, the Superintendent of Taxes shall verify the particulars given in the application and will verify the purchases and sales made by the applicant dealer for correctness and admissibility of the claim of refund.The Commissioner or any officer authorized on this behalf shall make the refund of the amount of tax ordinarily within three months from the date of filing of such application after making such enquiry about the correctness and admissibility of the claim, as he may deem fit.The original copy of tax invoices shall be endorsed by the Commissioner or any officer authorised on this behalf in red ink to show that the tax has been refunded against such tax invoice or tax invoices and returned to the applicant and the photo copies shall be duly authenticated by the Commissioner or any officer authorised on this behalf and kept for record.(3)The security as mentioned in sub-section (1) of section 20 is payable by challan in Form - XVIII.(4)When the Superintendent of Taxes is satisfied that the refund claimed is due, wholly or in part, he shall, subject to the provision of sub-rule(2) of Rule 37 record an order sanctioning the refund.
