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[Cites 0, Cited by 9] [Section 38] [Entire Act]

NCT Delhi - Subsection

Section 38(2) in The Delhi Value Added Tax Act, 2004

(2)Before making any refund, the Commissioner shall first apply such excess towards the recovery of any other amount due under this Act, or under the Central Sales Tax Act, 1956 (74 of 1956).