Section 51(7) in The Maharashtra Value Added Tax Act, 2002
(7)No refund under this section shall be granted unless an application as provided is made and no application under this section shall be entertained unless it is made within [eighteen months] [These words were substituted for the words 'three years' by Maharashtra 15 of 2011, Section 16(4), (w.e.f. 1.5.2011).] from the end of the year containing the period to which the return relates.[[Sub-section (4) was Substituted by Maharashtra 15 of 2011, Section 16(3), (w.e.f. 1-5-2011).Prior substitution read as under :
