Speedy disposal of all refund claims

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Full Text of the Document

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....ed to be processed strictly in accordance with the provisions as laid down u/s 38 of DVAT Act and Rule 34 made there under and two circulars have, in this regard, already been issued vide No.6 of 2014-15, and vide No.12 of 2015-16 respectively; And whereas, Recently, in the case of M/s New Age Generators in the W.P.(C) 5250/2016, the Hon'ble High Court has observed that processed refunds in t....