67. Refund.-

67.     Refund.-

(1)     Value  added tax or, where  applicable,  value added  tax and supplementary  Duty  or turnover  tax  claimed  to  have  been  paid  or  over-paid  due  to  negligence,  error  or misinterpretation or any other reason may be refunded in accordance with the procedure prescribed by rules:

Provided that the claim of refund under this sub-section shall not be acceptable if the claim is not made within six months of the payment of the value added tax or, where applicable, value added tax and supplementary duty or Turnover Tax.

(2)     in case of value added tax or, where applicable, value added tax and supplementary duty  provisionally paid under section 81 of the Customs Act, the six months period shall be counted from the date of adjustment at final assessment of that value added tax or, where applicable, value added tax and Supplementary Duty.

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