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New Age Generators Versus The Commissioner, Value Added Tax

2016 (7) TMI 941 - DELHI HIGH COURT

Failure of the Department to make refunds in terms of Section 38 of the DVAT Act - Held that:- Not only is the dealer getting the refund far beyond the time period specified under Section 38 of the DVAT Act but the Department is ending up paying far more interest on the refund amount than what is permissible or contemplated in terms of Section 38 of the DVAT Act. There has to be some accountability fixed within the Department for the lapses on part of those processing refund application resulti .....

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ough ECS on or before 26th July 2016. On the basis of the said assurance, the petition is disposed of with liberty to the Petitioner to revive it if the refund is not received within the time assured. - A copy of this order be delivered through a Special Messenger to the Commissioner, VAT, so that appropriate instructions can be issued to ensure that the processing of refund applications is not delayed and that the time limits specified under Section 38 of the DVAT Act are strictly adhered t .....

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unt is yet to be released. 2. Mr. Gautam Narayan, learned Additional Standing Counsel states, on instructions from the Commissioner, VAT, that the Department has devised a 'fail safe' system in terms of which only one refund application per Assessee is processed per week. Consequently, although the orders for refund together with interest is issued, the actual disbursement of the entire refund amount together with interest gets spread over several weeks. 3. The Court is unable to appreci .....

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DVAT Act. In any event, the time period within which the refund is to be made cannot possibly exceed that stipulated under Section 38 of the DVAT Act. Whatever be the 'fail-safe' mechanism the Commissioner wishes to devise, unless the statute permits staggering of the refund payments through the devise of administrative instructions, it is not permissible for the Department to delay the release of the amounts of refund and interest beyond the period specified under Section 38 of the DVAT .....

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