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2017 (5) TMI 590 - DELHI HIGH COURTJurisdiction of VATO - refund claims - re-opening of the assessments - time limitation - Held that: - This court in several judgments including Swarn Darshan Impex (P) Ltd. v. Commissioner, Value Added Tax [2010 (6) TMI 725 - DELHI HIGH COURT] emphasized that the pendency of a refund application should not be viewed by the Department as an opportunity to create a fresh demand particularly if the time limits not only for making the refund but even for re-opening the assessments of previous years has long been crossed - The entire exercise indulged in by the VATO as above at the stage of refund is wholly without the authority of law. The re-opening of the assessments of earlier periods is time-barred and not in accordance with the procedure set out for that purpose under the DVAT Act. The Court therefore directs that the refund amount in the sum of ₹ 1,97,494/- together with interest payable thereon under Section 42 of the DVAT Act shall be directly paid into the account of the Petitioner by the Respondent DVAT Department - petition allowed - decided in favor of petitioner.
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