JUDGMENT

D.N. Patel, Chief Justice (Oral)--Present petition has been preferred seeking the following reliefs:

"(a) direct the respondents to release the eligible refund of Rs.1978438/- along with pendent lite interest on the amount of Rs.1978438/- with effect from 10.09.2020 till date of payment of refund claimed.

(b) direct the respondents to pay the interest @ 6% or as the notified by the Government as per Section 42 of DVAT Act on Refund claimed amount.

(c) direct to pay exemplary damages to the petitioner as the respondents had acted in mala fide and colorable exercise of power in with holding the refunds.

(d) Pass such other and further order (s) as this Hon'ble Court may deem fit and proper in the interest of justice."

2. We have heard learned counsels appearing on behalf of the parties and looked into the facts and circumstances of the case. Petitioner herein seeks refund under the Delhi Value Added Tax Act, 200