Value Added Tax Act (Cap. 406), article 69

69. (1) Subject to the provisions of sub-article (2) where it results that any tax paid by a person was not due or was in exc ess of the tax due under this Act, the Commissioner shall, on the production of such evidence as h e may deem fit to require, repa y the tax or that part thereof which was not due to that person o r to any other person who may be entitled to that repayment: provide d VALUE ADDED TAX [CAP. 406. 47 that nothing in this sub-article shall be construed as overridi ng or replacing the provisio ns of article 43. (2) The Minister may by regulations prescribe the manner and the time within which a claim fo r a repayment under sub-article (1) may be made and such conditions and limitations, including a minimum amount in respect of which a repayment may be claimed, as he may deem fit. (3) Where it results from a decision given on an appeal made in accordance with this Act, that an y amount of tax paid by a pers on was not due, the Commissioner shall refund such amount to that person within thirty days from the date such decision becomes res judicata. (4) Interest at the rate specified in or prescribed in terms of article 21(4) shall be due on a refund to which sub-article (3) refers for the period ending on the date when the refund is paid or a cheque or draft is posted by the Commissioner to the person to whom the refund is payable, w hich interest shall run - (a) if and to the extent that the amount refundable had been claimed as excess credit in a tax return furnished to the Commissioner by the appellant, from the date established in accordance with article 24; (b) if and to the extent that the amount refundable was paid by the appellant as a condition for the validity of his appeal in accordance with the provisions of the Ninth Schedule to this Act, from the date on which that amount was paid to the Commissioner; (c) in any other case, from the date the refund is payable in accordance with sub-article (3). Repayment of tax for diplomatic and consular arrangements, and certain international organisations. Amended by: X. 2003.37. Substituted by: III.2026.63.