Recovery of Arrears and Refund Chapter- 08
(4) The refund claimed under section 66 of the Act shall be sanctioned after verifying that no adjustment or
refund of input tax has been claimed earlier and that the goods have been duly accounted for in the
inventory records and the invoices claimed are validated by the STRIVe system.
(5) In case of claims by diplomats, diplomatic missions and privileged persons and organizations, they shall
submit original exemption order or certificate or FBR Booklet as referred to in Chapter 4 VIII and original
sales tax invoice. The refund shall be sanctioned after making necessary endorsements on these
documents to the effect that the refund has been paid against the same.
Miscellaneous and savings (Rule 39)
In cases where refund has been found to have been paid in excess of the amount due, such excess paid
refund shall be recovered along with default surcharge besides any other penal action that may be taken
under the Act.
The refund claims of a registered person, who is found to have committed tax fraud, shall be finalized after
detailed scrutiny of all partners in the supply chain to establish the forward and backward linkages and after
verifying input tax payment by them.
The refund claims based on the returns for the tax period June, 2019, and earlier, shall be processed and
sanctioned in accordance with the provisions of this Chapter as were in force on the 30th June, 2019
Processing of refund claims in Large Taxpayer’s Units (Rule 39A)
Omitted