Cap. 406 Art. 69Repayment of tax that was paid but not due and of overpaid tax.

(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 excess of the tax due under this Act, the Commissioner shall, on the production of such evidence as he may deem fit to require, repay the tax or that part thereof which was not due to that person or to any other person who may be entitled to that repayment: provided that nothing in this sub-article shall be construed as overriding or replacing the provisions of article 43.

(2) The Minister may by regulations prescribe the manner and the time within which a claim for 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 any amount of tax paid by a person 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, which 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).