Form no. 30 for refund: what is the need?

yashsr (CA) (2285 Points)

06 March 2012  

In theory, I've come across Form No.30 in a lot of places. However, to obtain Refund, only filing ITR is sufficient.

So what is the significance of Form No.30 and why is it required to be filed? Or is just something that is theoretical?