Section 38(5) in The Delhi Value Added Tax Act, 2004
(5)The Commissioner may, as a condition of the payment of a refund, demand security from the person pursuant to the powers conferred in section 25 of this Act, [within 15 days from the date on which the return was furnished or claim for the refund was made] [Inserted by DVAT (Amendment) Act, 2005 (5 of 2005), w.e.f. 1-4-2005.].
