Section 51(2) in The Maharashtra Value Added Tax Act, 2002
(2)[(a) The registered dealer may, after the end of the year to which the return, fresh return or revised return relates, make an application in the prescribed form for grant of refund of the amount claimed refundable as aforesaid. The Commissioner may, [on receipt of the application] [[Clause (a) was substituted by the Maharashtra 25 of 2007, Section 16(2)(a), (w.e.f. 15-8-2007). Prior to substitution Sub-clause (a) was as under:-(a)The Commissioner shall, grant the dealer refund of the amount claimed refundable as aforesaid within six months of the end of the year to which the return, fresh return or revised return relates and the refund relating to all the periods contained in one year may be granted by a single order:]] call for such additional information from the dealer, as he may think, necessary. The refunds relating to all the periods contained in one year may be granted by a single order.](b)[* * *] [[Deleted by Maharashtra 15 of 2011, Section 16(1)(b) (w.e.f. 1-5-2011).Prior deleted portion read as under:(b)Notwithstanding anything contained In clause (a), where a dealer has obtained a registration certificate as provided under this Act, then the refund in respect of the returns, fresh returns or revised returns in respect of the year containing the date of effect of registration shall be granted within six months of the end of the year succeeding the said year:Provided that, the said dealer may apply in the prescribed form to the Commissioner at any time after the end of the year to which the refund relates for grant of the said refund and the Commissioner may subject to rules including rules relating to bank guarantees grant such refund:]]Provided that, where the return, fresh return or, as the case may be, revised return is filed after the date prescribed for filing the last return of the said year, then the period of six months shall be counted from the date of filing of the said return fresh return or revised return.[* * *] [[Second proviso deleted by Maharashtra 25 of 2007, Section 16(2)(b), (w.e.f. 15-8-2007) Deleted proviso was as under:-Provided further that, where the return, fresh return or, as the case may be, revised return Is filed at any time after the date prescribed for filing the last return of the said year, then the refund shall be granted within eighteen months of the date of filing of the return, fresh return or revised return.]]
