Section 23 in The Maharashtra Tax on Luxuries Act, 1987
23. Refund of excess payment.
(1)The Commissioner shall refund to a person the amount of tax and penalty or interest (if any) paid by such person in excess of the amount due from him. The refund may be either by cash payment or, at the option of the person, by deduction of such excess from the amount of tax and penalty or interest due in respect of any other period:Provided that, the Commissioner shall first apply such excess towards the recovery of any amount due in respect of which a notice under sub-section (4) of section 18 has been issued, and shall then refund the balance (if any).(2)Where any refund is due to any hotelier according to the return furnished by him for any period, such refund may provisionally be adjusted by him against the tax due and payable as per the return furnished under section 12 for any period:Provided that, the amount of tax or penalty or interest or all of them due from and payable by, the hotelier on the date of such adjustment shall first be deducted from such refund before making adjustment.
