2016 (11) TMI 845

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....with Sh. R.A. Iyer, Advocate, Sh. Brajendra Singh ORDER The petitioner had claimed a direction for refund of excess VAT amounts for certain previous periods. This Court had issued notice and required the respondents to ensure that appropriate orders are made. It is submitted on behalf of the VAT Department and the Govt. of NCT of Delhi that the petitioner is entitled to refund in the first insta....

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....e, would have to proceed independently and decide if the petitioner is liable, and if so, to what extent the petitioner is liable for the later period and proceed independently on that basis. In these circumstances, a direction is issued to the respondents to process the petitioner's claim for refund and pass appropriate orders and ensure that the amounts together with up-to-date interest (till d....