Refund of excess tax credit carried forward from previous years

41 Refund of tax for embassies, officials, international and public organizations |Rule: 35 Form: 23 The bodies listed in the Sixth Schedule shall be entitled to claim a refund of tax paid on goods purchased in Delhi, subject to such restrictions and conditions as may be prescribed. ' Section 40A inserted vide DVAT (Second Amendment) Act, 2005; No.F.14(29)/LA/ 2005/333, dated 16.11.2005 w.e.f. 16.11.2005. 42 Any person entitled to a refund under sub-section (1) of this section may apply to the Commissioner in the manner and within the time prescribed.