Rules

10C Making of payment of tax, interest or penalty etc

10B.Application for Refund.

(1) Application for refund arising out of a judgment of a Court or Tribunal or Value Added Tax authorities shall be filed in Form 12. A certified copy of such judgment or order shall be attached with the refund claim..

(2) The application for refund shall be processed in the manner prescribed under the Delhi Value Added Tax Act, 2004 and rules framed thereunder.

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