9.1 Claim for refund of tax.—A person entitled to file a claim for a refund of tax under section 57 of the Act must file their claim in such form approved by the Comptroller and shall contain at least the following particulars —
(a) name, address and contact details of the applicant for refund;
(b) taxpayer identification number of the applicant;
(c) amount of refund claimed;
(d) period in which excess input tax occurred;
(e) customs declaration or receipt number that relates to the excess input tax.
The claim for refund shall be accompanied by such documentary proof as will establish the payment of the excess amount.