Delhi Value Added Tax Act, 2004; Section 38(3) -Whether the timeline for refund under Section 38(3) must be mandatorily followed while recovering dues under the Act by adjusting them against the refund amount?- The language of Section 38(3) is mandatory and the department must adhere to the timeline stipulated therein to fulfil the object of the provision, which is to ensure that refunds are processed and issued in a timely manner – The contention that the purpose of the timeline provided under sub-section (3) is only for calculation of interest under Section 428 would defeat the object of the provision- Such an interpretation would effectively enable the department to retain refundable amounts for long durations for the purpose of adjusting them on a future date. This would go against the object and purpose of the provision.