Section 51(1) in The Maharashtra Value Added Tax Act, 2002
(1)Where a registered dealer has in any return, fresh return or revised return shown any amount to be refundable and has not undertaken to adjust such amount against the amount due as per any [* * *] [The word 'subsequent' deleted by the Maharashtra 25 of 2007, Section 16(1), (w.e.f. 15-8-2007).] return in accordance with section 50, the Commissioner shall, on an application made by the dealer and subject to rules, and the other provisions of this Act, grant refund of such amount to the said dealer.[Provided that, the Commissioner may, subject to such conditions and restrictions as may be prescribed, reduce the refund and grant only part of the refund claimed in such application.] [Proviso was inserted by The Maharashtra Tax Laws (Levy and Amendment) Act, 2010, Section 15, (w.e.f. 1-5-2010).]
