Court.7 The finding of the High Court is based on the plain language of Section 38 of the Act, which reads as follows: “38. Refunds (1) Subject to the other provisions of this section and the rules, the Commissioner shall refund to a person the amount of tax, penalty and interest, if any, paid by such person in excess of the amount due from him. 6 Swarn Darsan Impex v. Commissioner, Value Added Tax, 2010 SCC OnLine Del 4697; Nucleus Marketing and Communication v. Commissioner of Delhi Value Added Tax, 2016 SCC OnLine Del 3941; Rockwell Industries v. Commissioner of Trade and Taxes, 2019 SCC OnLine Del 8432; ITD-ITD CEM JV v. Commissioner of Trade and Taxes, 2019 SCC OnLine Del 9568; Ramky Infrastructure Ltd v. Commissioner of Trade and Taxes, 2023 SCC OnLine Del 4236; Commissioner of Trade and Taxes v. Corsan Corviam Construction S.A. Sadbhav Engineering Ltd JV, 2023 SCC OnLine Del 1900; Flipkart India (supra). 7 ibid. 4(2) Before making any refund, the Commissioner shall first apply