No.F.6(58)/P-I/VAT/2008/154-159                         Dated: 16.06.2009                                                CIRCULAR No. 3   OF 2009-10   It has been brought to the notice of the Commissioner (T&T) that refund applications of the dealers are not being processed on time. There is inordinate delay in disposing of the same. This has been viewed adversely.                The attention is also invited to the circular No.2 dated 07th August 2008 vide which detailed guidelines were issued with respect to the disposing of the refund applications.                In view of this, it is once again directed that refund applications shall be processed without any delay failing which individual responsibility will be fixed and reflected in the assessment of the officer concerned, in addition to initiate necessary disciplinary action, if need be.               This issues with the prior approval of the Commissioner (T&T).       (Gyanesh Bharti) Additional Commissioner-I (T&T)