Section 66: Refund to be claimed within one year

66. Refund to be claimed within one year.– No refund of tax claimed to have been paid or over paid through inadvertence, error or misconstruction 669[or refund on account of input adjustment not claimed within the relevant tax period, ] shall be allowed, unless the claim is made within one year of the date of payment 670[:] 671[Provided that in a case where a registered person did not deduct input tax within the relevant tax period, the 672[Commissioner] may, after satisfying himself that input tax adjustment is due and admissible, allow the registered person to take such adjustment in the tax period as specified by the 4[Commissioner]:] 673[ Provided 674[further] that in a case where the refund has become due on account of any decision or judgement of any officer of 675[Inland Revenue] or court or the Tribunal, the period of one year shall be reckoned from the date of judgement or decision of such officer, court or Tribunal676[:]] Provided further that the application or claim filed under this section shall be disposed of within a period not exceeding ninety days from the date of filing of such application or claim.] 677[Provided also that no refund shall be admissible under this section if incidence of tax has been passed directly or indirectly to the consumer.]

Effective date: 1990-11-01

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