Download Arunachal Pradesh VAT FORM FN-04 Notice for withholding of Refunds As per Rule 47 of the Arunachal Pradesh Goods Tax Rules, 2005 Refund of excess payment. (Section 40):
(1) A claim by a registered dealer for a refund in cash for an amount in respect of tax which is claimed to be due to a person under the Act shall be made either in the Return Form FF-01 or in Form FF-09.
(2) Where a person claims that he is entitled to refund of tax because of sub-section (6) of section 23 , he shall specify the amount sought to be refunded in Form FF-01 or Form FF-09.
(3) A claim for the refund in cash of any other amount which a person claims is due to him under the Act may be made by the person in writing stating fully and in detail the grounds upon which the claim is made in Form FF-09.
(4) When the Commissioner is satisfied, after such scrutiny of accounts and such enquiries as he considers necessary, that a refund is admissible, he shall determine the amount of the refund due and record an order in Form FU-01 sanctioning the refund and recording the calculation used in determining the amount of refund ordered.
(5) Where a refund order is issued under sub-rule (5), the Commissioner shall simultaneously record and include in the order any amount of interest payable under sub-section (1) of Section 44 for any period for which interest is payable.
(6) The Commissioner shall forthwith serve on the person in the prescribed manner a cheque for the amount of amount of tax, interest, penalty or other amount to be refunded and a copy of the refund order in Form FU-01.