Rule 129
(1) The application to be submitted under section 47 shall be in FormVAT 260.
(2) The person claiming refund shall enclose with the application copies of tax invoices duly certified by the dealer in respect of whom the order of forfeiture under section 47 is passed, and a certified copy of the order of forfeiture so passed.
(3) If the claim for refund relates to collection of tax by more than one dealer, separate application in respect of each of such dealer shall be made.
(4) On receipt of the application, if the Commissioner is satisfied, after holding such inquiry as he considers necessary, that the claim for refund is valid and admissible, he shall pass orders for such refund of the amount or any part thereof by the jurisdictional Local VAT Officer or VAT sub-officer.