Section 23(1) in The Maharashtra Tax on Luxuries Act, 1987
(1)The Commissioner shall refund to a person the amount of tax and penalty or interest (if any) paid by such person in excess of the amount due from him. The refund may be either by cash payment or, at the option of the person, by deduction of such excess from the amount of tax and penalty or interest due in respect of any other period:Provided that, the Commissioner shall first apply such excess towards the recovery of any amount due in respect of which a notice under sub-section (4) of section 18 has been issued, and shall then refund the balance (if any).
