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TMI BlogRefund of tax.X X X X Extracts X X X X X X X X Extracts X X X X ..... ation notified under the United Nations (Privileges and Immunities) Act, 1947, ( 46 of 1947. ) Consulate or Embassy of foreign countries or any other person or class of persons as notified under section 55 entitled to a refund of tax paid by it on inward supplies of goods or services or both, may make an application for such refund, in such form and manner as may be prescribed, before the expiry of six months from the last day of the quarter in which such supply was received. (3) Subject to the provisions of sub-section (10), a registered person may claim refund of any unutilised input tax credit at the end of any tax period: Provided that no refund of unutilised input tax credit shall be allowed in cases other than- (i) zero rat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fying that the incidence of such tax and interest had not been passed on to any other person. (5) If, on receipt of any such application, the proper officer is satisfied that the whole or part of the amount claimed as refund is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund referred to in section 57. (6) Notwithstanding anything contained in sub-section (5), the proper officer may, in the case of any claim for refund on account of export of goods or services or both made by registered persons, other than such category of registered persons as may be notified in this behalf, refund on a provisional basis, ninety per cent. of the total amount so claimed, excluding the amount of in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y court or in any other provisions of this Act or the rules made thereunder or in any other law for the time being in force, no refund shall be made except in accordance with the provisions of sub-section (8). (10) Where any refund is due under sub-section (3) to a registered person who has defaulted in furnishing any return or who is required to pay any tax, interest or penalty, which has not been stayed by any court, Tribunal or Appellate Authority by the specified date, the proper officer may- (a) withhold payment of refund due until the said person has furnished the return or paid the tax, interest or penalty, as the case may be; (b) deduct from the refund due, any tax, interest, penalty, fee or any other amount which the taxab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... twithstanding anything contained in this section, no refund under sub-section (5) or sub-section (6) shall be paid to an applicant, if the amount is less than one thousand rupees. Explanation .-For the purposes of this section, (1) refund includes refund of tax on inputs or input services used in the goods or services or both which are exported out of India, or refund of tax on the supply of goods regarded as deemed exports, or refund of unutilised input tax credit as provided under sub-section (3) . (2) relevant date means (a) in the case of goods exported out of India where a refund of tax paid is available in respect of inputs or input services used in such goods, (i) if the goods are exported by sea or air, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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