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2019 (8) TMI 1015 - HC - VAT and Sales TaxRefund claim - time limitation - Section 38 of the Delhi Value Added Tax Act, 2004 - HELD THAT:- The legal position that the refunds to be made in terms of Section 38 of the Delhi Value Added Tax Act, 2004 within the time limit specified in Section 38 (3) thereof not withstanding demands that might be created for other periods other than that for which refund is due and which demands are sought to be raised subsequent to the expiry of the two month period under Section 38 of the DVAT Act, is well settled. It is made clear that the interest should be calculated strictly in terms of the law explained by this Court in the above decision and up to 31st August, 2019 or the date of actual refund whichever is later. If the refund together with the interest is not credited to the account of the Petitioner on or before 31st August, 2019 the Respondents will pay further cost of ₹ 50,000/- to the Petitioner. Petition disposed off.
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