Section 39(4) in The Chhattisgarh Value Added Tax Act, 2005
(4)Notwithstanding anything contained in sub-section (1) or subsection (2) or sub-section (3) the authority empowered to grant refund shall apply the refundable amount in respect of any year towards the recovery of any tax, penalty, interest or part thereof due under this Act or under the Act repealed by this Act or under the Central Sales Tax Act, 1956 (No. 74 of 1956) and shall then refund the balance remaining, if any.
