44. Provisional refund

(1) For the purpose of section 69, an application for provisional refund shall be in Form A-IX.

(2) If the Circle Incharge, after proper scrutiny of the return furnished by the dealer and after examining the evidences produced, is satisfied about the genuineness of the claim he shall issue the provisional refund payment order or the refund adjustment order, in Form in Form C-VI or C-V, as the case may be. A copy of such order shall also be forwarded simultaneously to the treasury officer or the bank concerned, as the case may be.