Download Assam Vat FORM-42: Application for Refund under the Assam Value Added Tax Rules, 2005
As per Assam Vat rule 30
Where a registered dealer claims refund in the return furnished for a tax period on account of the sales made in the course of export out of the territory of India and if the dealer exercises his option for provisional sanction of refund under section 51 pending audit, investigation and assessment, he shall make an application in Form-42 to the Prescribed Authority within thirty days of the filing of such return: Provided that an application for refund made after thirty days may be admitted by the Prescribed Authority, if he is satisfied that the dealer had sufficient cause for not making the application within the said period.
The Prescribed Authority shall ordinarily, within thirty days of the receipt of the application, grant refund provisionally, if such dealer furnishes a bank guarantee or other security duly pledged in favour of the Prescribed Authority
The delay attributable to the conduct of the person to whom the refund is payable shall be excluded in computing the period of thirty days.