Dr. S. Muralidhar, J.

1. Nucleus Impex Pvt. Ltd (“NIPL”) is the Petitioner in W.P.(C) Nos. 8104 & 8393/2015 and Nucleus Marketing & Communication (“NMC”) in W.P.(C) 7511/2015. They are dealers duly registered under the Delhi Value Added Tax Act, 2004 (“DVAT Act”) and Central Sales Tax Act, 1956 (“CST”).

2. The essential grievance of the Petitioners is against the failure by the Respondent, Commissioner, Delhi Value Added Tax (“DVAT”) to grant refund together with interest due to the Petitioners in accordance with Section 38 of the DVAT Act. In the case of NMC the refund together with interest was due for the months of November 2012 for the year 2012-13 and in the case of NIPL it was due for the 3rd and 4th quarter for 2012-13 as well as 1st, 2nd, 3rd and 4th quarters of 2013-14.

3. The case of the Petitioners is that they have been filing returns as and when due under the DVAT Act. For the month of November 2012, the return was filed on 27th December 2012 claiming refund of Rs. 20,46,725. It is submitted that in respect of the said claim, the due date for issuance of refund in terms of Section 38 of the DVAT is 27th February 2013. As regards the quarterly returns for the 3rd