Section 48(6) in The Maharashtra Value Added Tax Act, 2002
(6)Where at any time after the appointed day, a dealer becomes entitled to a refund whether under any earlier law or under this Act, then such refund shall first be applied against the amount payable, if any, under any earlier law or this Act [* * *] [These words were deleted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 29.] and the balance amount, if any, shall be refunded to the dealer.
