(1) Where a diplomatic mission or an office of any diplomatic mission in West Bengal specified in column (2) of the Table below for the purpose referred to in column (3) of the said Table below for the purpose referred to in column (3) of the said Table, purchases goods from any registered dealer in West Bengal, such diplomatic mission or office of the diplomatic mission may claim refund of the amount of tax charged by the selling dealer in tax invoice under the West Bengal Value Added Tax Act, 2003 :
Table
Personal use.
(2) For claiming refund of tax under clause (b) of section 61, an application in Form no. 39 duly signed by the appropriate authority or the authorised officer of diplomatic mission or office of the diplomatic mission specified under sub-rule (1) is to be filed before the Commissioner or Additional commissioner or Deputy Commissioner or Assistant Commissioner authorised on this behalf, ordinarily within three months from the date of purchase of such goods along with the tax invoice or tax invoices in original and a set of photocopy thereof.
(3) The Commissioner or Additional Commissioner or Deputy Commissioner or Assistant Commissioner authorised on this behalf shall make the refund of the amount of tax by issuing Refund Payment Order (Cash) or by cheque immediately after the application under sub-rule (2) is filed.
(4) The original tax invoice or invoices shall be endorsed by the Commissioner or Additional Commissioner or Deputy Commissioner' or Assistant Commissioner authorised in this behalf, making the refund, in red ink to show that the tax has been refunded against such tax invoice or tax invoices and return the same to the applicant along with Refund Payment Order (Cash) or cheque and the photocopies shall be duly authenticated by the Commissioner or such officer making the refund and kept for record.
(5) The refund thus made under section 61, shall be entered into a refund register in Form no. 38.