Section 25(2) in The Maharashtra Tax on Luxuries Act, 1987
(2)Where a refund is withheld under sub-section (1), the State Government shall pay interest in accordance with the provisions of section 24 on the amount of refund ultimately determined to be due to the person as a result of the appeal or further proceeding, for the period from the date immediately following the expiry of ninety days from the date of the order referred to in sub-section (1) to the date of refund.
