Section 51(4) in The Maharashtra Value Added Tax Act, 2002
(4)[ Save as otherwise provided in this section, the Commissioner shall grant the refund under this section within eighteen months from the end of the month containing the date of the receipt of the application for refund;Provided that, where a dealer has filed an application for refund under this section on or before the 31st March 2011, then, notwithstanding anything contained in subsection (4) as it existed prior to the date of commencement of Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2011 (Maharashtra of 2011), the Commissioner shall,-(a)in respect of the periods ending on or before the 31st March 2010, grant the refund to such dealer on or before the 30th September 2011, and(b)in respect of the periods beginning with the 1st April 2010 and ending on the 31st March 2011, grant of refund to such dealer on or before the 30th June 2012.]
