Section 38(2) in Daman and Diu Value Added Tax Regulation, 2005
(2)Before making any refund, the Commissioner shall first apply such excess referred to in sub-section (1) towards the recovery of any other amount due under this Regulation, or thereafter from the dues under the Central Sales Tax Act, 1956 (74 of 1956) if such dues relate to sale of goods from the Daman and Diu under that Act.
