Section 40(7) in Uttar Pradesh Value Added Tax Act, 2008
(7)Refund, under any provisions of this Act, may be given by refund voucher or cheque:Provided that where a dealer submits e-tax return, refund of any amount found refundable to him may be allowed through e-cheque.Explanation. - For the purposes of this Act, prescribed date shall be deemed to be the date of refund.
