Download Kerala VAT FORM No. 21 K: Refund Order to Be Issued To an Exporter Claiming Refund under the Kerala Value Added Tax Rules, 2005
As per Kerala vat rule 47(3)
(i) On receipt of the application in Form No. 21C the assessing authority shall, if it is satisfied after such enquiry as it considers necessary, that input tax credit has not beenavailed of in respect of such goods and that the claim of refund is otherwise admissible, pass an order in form No. 21 K refunding the tax within three months from the date on which the dealer submitted all the relevant records rectifying the defects, if any, pointed out.
(ii) Where the dealer claiming refund under sub-rule (1) had claimed input tax credit in respect of any purchase in relation to which refund is claimed, which could not be set off till date, refund shall be allowed under clause (i) and the input tax credit carried over shall be reduced by the amount of the refund allowed.
(iii) If the application submitted by the dealer appears to the assessing authority to be incorrect or incomplete or otherwise not in order, it shall, after making such enquiry as it considers necessary and recording the reasons in writing, pass such orders as it thinks fit. The Assessing Authority shall, before passing any such order, give the dealer an opportunity of being heard.