(1) Foreign Diplomatic Mission or Consulate in India, Agencies of the United Nations' Organisation, any consular or diplomatic agent of any such mission or agency claiming reimbursement under section 14 , shall file an application in Form No. 21 E before the assessing authority having jurisdiction over the area in which the dealer is registered, along with the invoice or sale bill evidencing collection of tax.
(2) On receipt of the documents mentioned in sub-rule (1) the assessing authority shall pass an order refunding the tax within two weeks from the date of receipt of such documents.