Sections 2 (14), 2 (37), 7, 8, 8A, 10, 11, 23 and 26 Sales Tax Refund Rules, 2004 Income tax rejection Registered person claimed that the refund was merely an objection. It was denied that the supplier was de-registered, despite the fact that it was registered at the time of taxable delivery and a refund was claimed against the sales tax invoice issued by the supplier when he was registered. Things that cannot be allowed on subsequent de-registration, the registered person filed a refund claim for the period 12/2004 and 02/2005, which was filed with the Sales Tax Automated Refund Repository (STARR). Nyad was rejected sales tax refund automated repository (STARR) system was introduced in 2006 and can not follow it. In addition to the appeals orders by the appellate tribunal, the original orders were also approved