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[Cites 0, Cited by 8] [Section 38(3)] [Section 38] [Entire Act]

NCT Delhi - Subsection

Section 38(3)(a) in The Delhi Value Added Tax Act, 2004

(a)[ refunded to the person,- [Substituted by DVAT (Second Amendment) Act, 2005 (10 of 2005), w.e.f. 16-11-2005.]
(i)within one month after the date on which the return was furnished or claim for the refund was made, if the tax period for the person claiming refund is one month;
(ii)within two months after the date on which the return was furnished or claim for the refund was made, if the tax period for the person claiming refund is a quarter; or]