Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 38(3)] [Section 38] [Entire Act] Daman and Diu - Subsection Section 38(3)(a) in Daman and Diu Value Added Tax Regulation, 2005 (a)be refunded to the person within one year after the date on which the claim was made for the refund; or