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[Cites 0, Cited by 1] [Section 51(6)] [Section 51] [Entire Act]

State of Maharashtra - Subsection

Section 51(6)(b) in The Maharashtra Value Added Tax Act, 2002

(b)If it is found as a result of any order passed under this Act that the refund granted under this section is in excess of the refund, if any, determined as per the said order, then the excess amount shall be recovered as if it is an amount of tax due from the dealer and the dealer shall be liable to pay simple interest at the prescribed rate per month or part thereof from the date of the grant of refund.