Refund of excess payment. (Section 38)

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....y 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....

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....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 i....

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....ing 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....