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of <h1>Section 38 DVAT Rules: Procedure for Claiming Tax Refunds, Conditions for Approval, and Required Forms Explained</h1> Section 38 of the Delhi Value Added Tax Rules, 2005, outlines the procedure for claiming a refund of excess tax, penalty, or interest paid. Claims must be submitted using Form DVAT-21, excluding amounts claimed in prior returns. The Commissioner may require security from claimants and must issue a refund order in Form DVAT-22 if satisfied with the claim. Refunds may include interest and can be transferred electronically. Refunds are denied if returns are unfiled or amounts unpaid. Compliance with specific conditions in the Act is mandatory before refund approval.
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