Section 38(9) in Daman and Diu Value Added Tax Regulation, 2005
(9)Notwithstanding anything contained in this section, if a registered dealer has filed any return as required under this Regulation and the return shows any amount of the tax as refundable to the dealer on account of sales in course of export out of the territory of India, then, the dealer may apply in the manner and form prescribed, to the Commissioner for grant of provisional refund pending audit and investigation to establish the correctness of the claim and consequent assessment, if any, subject to the provisions of sub-section (10).
