Refunds
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Claims for refund by a registered person in following cases within one year,
• The amount of sales tax is erroneously or inadvertently deposited in excess of the amount due; and
• The amount deposited by or recovered from the registered person is held not payable under the Act, as result of an order of a court or an appellate forum.
• The processing of refund claims shall be conducted on the basis of supportive documents (as required by the officer of SRB, as the case may be)