https://www.taxtmi.com/caselaws?id=388471 The refund claim under the Delhi Value Added Tax Act was not decided on merits; the court limited relief to a direction that the competent authority examine and decide the claim in accordance with law, rules, regulations, government policy, and the principle of unjust enrichment. The authority was required to consider the record and dispose of the representation as early as practicable. The writ petition was accordingly disposed of without any determination of the petitioner's substantive entitlement to refund. en-us Wed, 13 Nov 2019 00:00:00 +0530 Sat, 16 Nov 2019 11:35:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388471 The refund claim under the Delhi Value Added Tax Act was not decided on merits; the court limited relief to a direction that the competent authority examine and decide the claim in accordance with law, rules, regulations, government policy, and the principle of unjust enrichment. The authority was required to consider the record and dispose of the representation as early as practicable. The writ petition was accordingly disposed of without any determination of the petitioner's substantive entitlement to refund. Case-Laws VAT and Sales Tax Wed, 13 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388471