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2025 (1) TMI 1251 - HC - VAT / Sales TaxTrue and proper construction of Section 51 (7) of Maharashtra Value Added Tax 2002 - mere filing of self-assessment returns under Section 20 (1) r/w. Section 50 of the MVAT Act 2002 is sufficient without filing application for refund as per law to claim refund when it is mandatory to file refund application on portal within stipulated limitation - mandate to submit E-form-501 within stipulated period of limitation to claim refund despite filing of self-assessment returns under Section 20 (1) r/w. Section 50 of the MVAT Act 2002 - correctness in directing Assessing Authority to process application of refund when it was neither filed as per law nor within limitation - applicability of decision in Mahalaxmi Cotton and Ginning Pressing and Oil Industries v/s. The State of Maharashtra 2012 (5) TMI 152 - BOMBAY HIGH COURT - limitation with respect to claim of refund ought to be considered in view of the provisions of u/s. 23 of the MVAT Act or not. HELD THAT - The Appellant/Assessee before the Tribunal being a dealer registered under the MVAT Act had filed returns for the period 2010-2011 showing a refund of Rs. 4, 56, 216/-. However the said refund was not granted to the Assessee. Hence a letter was written to the Nodal Officer. The Commissioner of State Tax (D-901) Nodal Division-5 vide Order dated 19th May 2018 rejected the Assessee s request for refund on the ground that the Assessee had failed to apply for grant of refund within the prescribed time. It was mentioned that the application for refund in respect of Assessment Year 2010-2011 was time barred under the provisions of Section 23 of the MVAT Act. The Tribunal (in M/s. Om Shree Developers) after relying upon the decision of this Court in the case of Vichare and Co. Pvt. Ltd. v/s. State of Maharashtra Others 2015 (3) TMI 1403 - BOMBAY HIGH COURT came to the conclusion that the Department had misconstrued the legal provisions and the right to get a refund under Section 51 (1) to (7) of the Act. The Tribunal held that if the dealer has paid an excess amount than what it is liable to pay then the excess is not the property of the Department or of the Government but it is the property of the dealer who is entitled to get a refund after scrutiny of the returns. In these circumstances the Tribunal (in M/s. Om Shree Developers) allowed the Appeal and directed the Assessing Authority to scrutinize/ assess the returns submitted by the Appellant i.e. Om Shree Developers in accordance with law at the earliest. Conclusion - The self-assessment returns are sufficient for refund claims and that the Department must process the Assessee s refund application. The appeal was disposed of with a directive for the Department to scrutinize the returns and process any due refund within six months. Appeal disposed off.
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