Fresh refund claim under DVAT 21 not required when claim embedded in return

Commissioner of Trade And Taxes Vs Corsan Corviam Construction S.A. (Delhi High Court)

Delhi High Court held that there is no requirement to file a fresh claim under DVAT 21 as the claim of refund was embedded by the assessee in its return.

Facts- The two actions, thus, centre around the issue concerning the assessee’s claim for interest on an amount which stands already refunded. The assessee claims interest for the period commencing from the date when two months el

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