(1) Refund of input tax under section 13 in respect of sale of goods in the course of inter-state trade or commerce or transfer to outside the state otherwise than by way of interstate trade shall be made, in the manner and subject to the conditions prescribed in this rule, to the dealer who has made the inter-state sale and has paid tax under the Central Sales tax Act, 1956 (Central Act 74 of 1956) in respect of such sale or has effected such transfer to outside the state, as the case may be.

(2) Every dealer who claims a refund under this rule shall submit an application in Form No. 21B, along with

(i) a statement of the interstate sale or transfer to outside the state made during the period to which the claim relates, in the following form:

Invoice No & Date or Delivery Note & Date	Value Rs.	Name & Address of Consignee	Check post through which the goods crossed the states border (in the case of transport through Road)	Name of Transporting agency	No & date of LR/RR/Air way bill Etc.
(1)	(2)	(3)	(4)	(5)	(6)

(ii) copies of the transport document (L.R, R.R, air way bill or delivery note as the case may be) to the assessing authority concerned within thirty days from the end of the month in which the dealer paid the Central Sales tax on the transaction in relation to which he claims refund of the input tax:

Provided that the assessing authority may condone, for reasons to be recorded in writing, any delay in the filing of the application or other documents aforesaid.

(iii) declaration in form No 21J from the dealer who collected the tax in respect of which refund is claimed.

(iv) a declaration in Form No. 44 obtained from the consignee.

Proived that, in cases where the statutory declarations in Form F or Form C , prescribed under the Central Sales Tax (Registration and Turnover ) Rules,1957 are furnished by the dealer, the declaration in Form No.44 shall not be insisted.

Provided further that, in case of oil companies, the transporting document mentioned in this sub - rule is not available, for the reason that the goods are consigned through pipelines, a joint inspection report containing the relevant particulars, signed by the authorized representative of the consignor and consignee shall be sufficient.

(3) The burden of proving that a dealer is entitled to the refund under this rule shall be on the dealer who claims the refund.

(4) (i) On receipt of the application in Form No. 21B the assessing authority shall, if it is satisfied after such enquiry as it considers necessary, that input tax credit has not been availed of in respect of such goods and that the claim of refund is otherwise admissible, pass an order 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 (2) 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 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 anopportunity of being heard.

(5) Notwithstanding anything contained in the foregoing sub-rules, the assessing authority may issue refund of the input tax claimed in Form No. 21B, without pre-verification, where the dealer claiming such refund furnishes security in the manner specified in clause (f) of subrule (2) of Rule 19 covering the amount for which refund is claimed.

(6) Where a dealer eligible for refund under this rule is liable to pay any tax or other amount under the Act or where he is found to be in arrears of tax or other amount under the KGST Act 1963, Central Sales Tax Act, 1956, or the Kerala tax on Entry of Goods into Local Areas Act,1994, the assessing authority shall adjust the amount to be refunded towards tax or other amount due from the dealer under any of the said enactments and the balance remaining after making such adjustment shall be refunded to the dealer