Rule 34 - Refund of excess payment. (Section 38) - Delhi Value Added Tax Rules, 2005

34. Refund of excess payment.(Section 38) (1) A claim for refund of tax, penalty or interest paid in excess of the amount due under the Act (except claimed in the return) shall be made in Form DVAT-21, stating fully and in detail the grounds upon which the claim is being made. (2) Only such claim shall be made in Form DVAT-21 that has not already been claimed in any previous return. A claim for refund made in Form DVAT-21 shall not be again included in the return for any tax period. 1 [ (3) The Commissioner may, for reasons to be recorded in writing, issue notice to any person claiming refund to furnish security under sub-section (5) of section 38 in Form DVAT 21A, of an amount not exceeding the amount of refund claimed, specifying therein the reasons for prescribing the security. ] (4) Where the refund is arising out of a judgment of a Court or an order of an authority under the Act, the person claiming the refund shall attach with Form DVAT-21 a certified copy of such judgment or order. (5) When the Commissioner is satisfied that a refund is admissible, he shall determine the amount of the refund due and record an order in Form DVAT-22 sanctioning the refund and recording the calculation used in determining the amount of refund ordered (including adjustment of any other amount due as provided in sub-section (2) of section 38). 2 [ (5A) The order for withholding of refund/furnishing security under section 39 shall be issued in Form DVAT-22A. ] (6) Where a refund order is issued under sub-rule (5), the Commissioner shall simultaneously record and include in the order any amount of interest payable under sub-section (1) of section 42 for any period for which interest is payable. (7) The Commissioner shall forthwith serve on the person in the manner prescribed in rule 62 a cheque for the amount of tax, interest, penalty or other amount to be refunded along with the refund order in Form DVAT-22. 3 [ Provided that the Commissioner may transfer the amount of refund through Electronic Clearance System (ECS) in the bank account of the dealer. ] (8) No refund shall be allowed to a person who has not filed return and has not paid any amount due under the Act or an order under section 39 is passed withholding the said refund. 4 [(9) Before allowing the claim for refund to a dealer under section 38 of the Act , the Authority concerned shall satisfy himself the conditions laid down in clause (g) of sub-section (2) of section 9 of the Act are fulfilled.] ****************** Notes: 1. Substituted vide Notification No. F. 3(59)/Fin (T E)/2005-06/923Kha, Dated 30.11.2005 , before it was read as:- (3) The Commissioner shall issue notice to any person claiming refund to furnish security under sub-section (5) of section 38, in Form DVAT-21A. 2. Inserted vide Notification No. F.101 (348)/2005-Fin.(A/Cs)/(iii)/2415, Dated. 08.08.2005 , w.e.f. 08.08.2005. 3. Inserted vide Notification No. F. 3(59)/Fin (T E)/2005-06/923Kha, Dated 30.11.2005 , dated 30.11.2005. w.e.f. 30.11.2005. 4. Inserted vide Notification NO.F.3(23)/FIN.(T E)/2009-10 dated 1.4.2010 , w.e.f. 01.0.2010.