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    <title>Court Rules Refund Under DVAT Act Cannot Be Withheld Post-Reassessment; Orders Rs. 50,000 Compensation for Delay.</title>
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    <description>Refund claim - DVAT Act, 2004 - The refund due could not have been stopped by creating a fresh demand pursuant to such reassessment exercise - In case of failure to pay the refund before 14-9-2019, Respondent will pay an additional compensation of &amp;#8377; 50,000/- to the Petitioner.</description>
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      <description>Refund claim - DVAT Act, 2004 - The refund due could not have been stopped by creating a fresh demand pursuant to such reassessment exercise - In case of failure to pay the refund before 14-9-2019, Respondent will pay an additional compensation of &amp;#8377; 50,000/- to the Petitioner.</description>
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