(1) Every dealer claiming refund of input tax in accordance with the proviso to sub-section (6) of section 11 shall, within three months after the expiry of the year to which the input tax relates, submit an application in Form No. 21 CC to the assessing authority.

(2) Sub-rules (2) to (5) of rule 47, except clause(ii) of sub-rule (3) shall, mutatis mutandis, apply to the refund under this rule.