OFFICE OF THE COMMISSIONER
DEPARTMENT OF TRADE & TAXES
LAW & JUDICIAL BRANCH, 2ND FLOOR,
VYAPAR BHAWAN ESTATE, NEW DELHI.
Order No. No. F.6(7)/DVAT{L&:J/20l3-14/727 Dated : 25.11.2013
ORDER
Sub: Delegation of Powers regarding refunds
The existing orders of delegation of powers provided that the AC (VAT)/AVATO shall issue refund order after obtaining the prior approval of the Zonal incharge where the amount of refund is above Rs.2.5 lees and upto Rs.10.00 lacs. If the amount of rebind is more than Rs.10.00 Lies, prior approval of the Special Commissioner (Refund) is required.
It is hereby clarified that the aforesaid amounts pertain to the initial refund claims and not to the net refund being allowed finally. For eg.: if the refund claim applied for is Rs.2.87 hies while a deduction of Rs.50,000/- is made for whatever reasons, it shall still be competent for the Zonal incharge to consider and approve this refund even though the net refund amount is Rs.2.37 lacs. AC (VAT) of the Ward will not be able to issue the refund without approval of Zonal
Incharge, in such cases.
(PRASHANT GOYAL)
COMMISSIONER (VAT)
