28. Refund in case of export

(1) A dealer, whose sales are in the course of export out of the territory of India within the meaning of sub-section (1) of section 5 of the Central Sales Tax Act, 1956 (Act No. 74 of 1956), shall submit an application in Form VAT-21 “after submission of return” in Form VAT-10, to the assessing authority or the authorized officer for claim of refund of input tax paid by him, and shall furnish

(a) certified copy of air consignment note/bill of lading/railway receipt or goods vehicle or postal receipt or any other documents in proof of export of goods across the customs frontier of India;

(b) duplicate copy of the sale invoice;

(c) certified copy of VAT invoice on basis of which refund of input tax is being claimed;

(d) an undertaking to the effect that in case of re-import of such goods, he will communicate within a period of one month from the date of re-import into India of such goods, to the assessing authority or any other officer authorized by the Commissioner in this behalf and shall repay, forthwith, the amount of refund granted to him on this account along with interest at such rate as may be notified under section 55 of the Act; and

(e) a certificate of an Accountant regarding the purchase and sale of goods and the correctness of claim of refund in Form VAT-26.

Explanation. The word “Accountant” shall have the same meaning as mentioned in section 73.

(2) A dealer, whose sales are in the course of export out of the territory of India within the meaning of sub-section (3) of section 5 of the Central Sales Tax Act, 1956 (Act No. 74 of 1956), shall submit an application in Form VAT-21 “after submission of return” in Form VAT-10 to the assessing authority or authorized officer for claim of refund of input tax paid by him, and shall furnish,

(a) attested copy of declaration Form VAT-15 or Form ‘H’ as the case may be;

(b) certified copy of air consignment note/bill of lading/railway receipt or goods vehicle or postal receipt or any other documents in proof of export of goods across the customs frontier of India;

(c) duplicate copy of the sale invoice;

(d) certified copy of purchase invoice on basis of which refund of input tax is being claimed;

(e) an undertaking of the exporter to the effect that in case of re-import of such goods, he will communicate within a period of one month from the date of reimport into India of such goods, to the selling dealer, to his assessing authority and the assessing authority or the authorized officer of the selling dealer; and an undertaking of the dealer claiming refund that on communication of re-import of such goods from the exporter, he shall repay, forthwith, the amount of refund granted to him on this account along with interest at such rate as may be notified by the State Government under section 55 of the Act; and

(f) certificate regarding the purchase and sale of goods and the correctness of claim of refund in Form VAT-26 of an Accountant.

Explanation. The word “Accountant” shall have the same meaning as mentioned in section 73.

(3) On submission of the documents as mentioned in sub-rule (1) or (2), the assessing authority or authorized officer, having been satisfied as to the correctness of documents furnished, shall issue the "refund in Form VAT-23, VAT-23A or VAT-25" as the case may be, within thirty days of the submission of the application completed in all respect.