Section 37(1) in Uttaranchal Value Added Tax Act, 2005
(1)If a registered dealer has filed returns as required by or under this Act, and the returns show any amount to be refundable to the dealer on account of sale in the course of export, then the dealer may after the end of every quarter, apply in the manner prescribed, to the Assessing Authority for grant of provisional refund, if any, pending assessment.
