Section 40(3) in Uttaranchal Value Added Tax Act, 2005
(3)Where any amount is deposited by any dealer under sub-section (1) such amount or any part thereof shall, on a claim being made in that behalf be refunded in the manner prescribed, to the person from whom such dealer had actually realized such amount or part thereof, or to his legal representative and to no other person:Provided that no such claim shall be entertained after the expiry of three years from the date of order of assessment or one year from the date of the final order in appeal or revision, if any in respect thereof, whichever is later.
