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2013 (1) TMI 95 - DELHI HIGH COURTRejection of application for refund as it was time barred - Refund of excess tax paid than due - Delhi Value Added Tax Act, 2004 – Form DVAT-39 - Delay in filling of refund application - Condonation of delay - Assessee omitted to include the input tax credit in VAT return - Filling an objection under Section 74(1) read with Section 28(2) Held that:- Where self-assessment is made, and upon later reconsideration, the assesse feels that he has deposited excess amount as tax, the only mechanism provided is an objection under Section 28. That can be filed within four years of his filing the return. However, where assessment is completed in other manner, or after notice issued by the concerned authorities, the route prescribed is under Section 74. It is in such cases that there is a shortened limitation period. Furthermore, the nomenclature adopted or the provision of law mentioned in the application would not detract from the remedies available to an applicant in law, or limit him to what he says in the claim. Invariably, applicants are guided by their advice; if that is defective, they cannot be deprived of the remedy. The Objection Hearing Authority (OHA) has to decide the merits of the objections filed by the Petitioner dealer. If it is found that the objections are duly supported by materials, maintained in due course of the business and the claim that the dealer has paid excess VAT is established from such documents, orders relating to the revised return for claiming the refund of the same have to be made in accordance with law. The case is therefore, remanded to the OHA. In favour of assessee
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