TMI Blog2015 (3) TMI 1156X X X X Extracts X X X X X X X X Extracts X X X X ..... y to calculate the period of delay as per observations made in the impugned judgment and has directed to award interest over delayed refund to the respondent. Also there is no substantial question of law as contemplated under section 27 of the MVAT Act is involved in the present appeals. Decided against the revenue - Maharashtra Value Added Tax Appeal Nos. 4, 5,6 of 2015, VAT Second Appeal Nos. 252, 253, 254 of 2013 - - - Dated:- 24-3-2015 - B. R. Gavai and A. S. Gadkari, JJ. For the Appellant : Vinay Sonpal, Additional Government Pleader For the Respondent : P. V. Surte along with S. P. Surte JUDGMENT The present appeals under section 27 of the Maharashtra Value Added Tax Act, 2002 are decided by the following comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted March 31, 2011 holding thereby that, since there is no delay in grant of refund, action of non-allowance of interest under section 53 of the Maharashtra Value Added Tax Act, 2002 by the Deputy Commissioner of Sales Tax is confirmed. 5. The respondent thereafter preferred second appeals bearing Nos. 252, 253 and 254 of 2013, respectively against the impugned order therein dated October 25, 2013 passed by the Joint Commissioner of Sales Tax (Appeals), Kolhapur Division, Kolhapur. In the said appeals the respondent herein contended that he is holding eligibility certificate as well as entitlement certificate under the Package Scheme of Incentives, 1993 (in short PSI scheme ) with option for exemption and that he was entitled to claim r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e provisional refund which he had received from time to time for the period 2005-06. The respondent further claimed that in the years 2006-07 and 2007-08 provisional refunds were granted to him however no interest as contemplated under section 53(1) of the MVAT Act was granted on the delayed refund to it. It was the contention of the respondent that for all the said three years, the said two authorities had rejected interest under section 53(1) of the MVAT Act on provisional refund which was granted late and as per the contention of the respondent it was admitted position that the provisional interest was not granted to him in the period stipulated under section 51 of the MVAT Act. 6. The Maharashtra Sales Tax Tribunal by the impugned ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent to section 51(4) of the MVAT Act and has been brought on the statute book by an amendment bearing No. M5 of 2011 with effect from May 1, 2011. He submitted that the period for refund involved in the present appeals is from April 1, 2005 to March 31, 2008, therefore the earlier provisions prior to amendment which was at the relevant time are applicable to the present appeals. He further submitted that as the said period has been mentioned in the earlier amendment prior to amendment of May 1, 2011, i.e., of six months has to be taken into consideration while deciding the delayed payment on the refund of the respondent. Shri. P. V. Surte by relying upon a judgment reported in [1953] 4 STC 114 (SC) ; AIR 1953 SC 221 in the case of (Hoosein ..... X X X X Extracts X X X X X X X X Extracts X X X X
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