Section 42 of the U.P. VAT Act deals with manufacturing units which were enjoying exemption or reduction in rate of tax under the old Act U.P. Trade Tax Act, 1948. Such manufacturers who obtain Certificate of Entitlement from the Commissioner, can claim refund of amount of tax deposted by them in the prescribed manner. Section 42 is not related to Input Tax Credit (ITC) refund or any other kind of refund other than refund in lieu of exemption from tax which had been available to New Units under the Trade Tax Law.