8. Refund claim.

(1) A claim for refund under sub-section (4) of section 17 or under section 239 of the Income-tax Act, 1961, as applied to interest-tax under section 21 of the Act shall be made in Form No. 7.

(2) The claim under sub-rule (1) may be presented by the claimant in person or through a duly authorised agent or may be sent by post.