JUDGMENT

D.N. Patel, CJ. - Present writ petition has been preferred seeking the following reliefs:-

"(a) issue a Writ of declaration or any other writ, order or directions directing respondent to the issue the refund of Total Rs.8,71,224/- along with interest from due dates of respective tax period as shown in table at Para 3(b) of the writ petition as petitioner are legally entitled for the same as per the provision of law.

(b) Grant interest @ 6% as per Section 42 of DVAT, Act on Refund claimed amount as petitioner has been unjustifiably denied the refund as the Respondent acted in complete violation of statutory provision and the Circulars issued by Respondent No.-2.

(c) grant exemplary damages cost to petitioner as the respondents had acted in mala-fide and colorable exercise of power in with holding the refunds ignoring the provisions of Section 38(3)(a)(ii) of the Delhi Value Added Tax Act, 2004, even not following its own Circulars on the subject and the judgments pronouncement by our own Hon'ble court in the case of Swarn Darshan Impex vs. CTT; 48 DSTC J-317 and M/s True Shine Electronics Pvt. Ltd. vs. CTT; 49 DSTC J-13; or

(d) grant any other relief as deemed fit in the circums