AHUJA, J)
. By this petition, the Petitioner is seeking quashing of the
Refund Adjustment Order dated 22 May 2019 issued by
Respondent No.1-Deputy ... Pune by which the statutory refund
pertaining to the year 2011-2012 available to the Petitioner was
adjusted towards the statutory dues payable
Gear be taken into
consideration and the same be accepted and a refund of
Rs.1,59,934/- be issued. The Tribunal affirmatively answering ... interest or sum forfeited or reduce the
amount of set-off or refund of the tax, unless the appellant has been
given a reasonable opportunity
Therefore the balance tax payable at Rs.58996524/-.
10. The MVAT refund already granted at Rs.28662300/-,
hence, it is now recoverable. The interest ... MVAT Act levied on refund recoverable at Rs.28662300/-
from the date of refund granted.
11. The interest u/s.30(3) of MVAT
exemption under notification dated
30.06.1969 nor there was a dispute that the refunds
were eligible to the adjusted against sales tax payable
for respective years ... Commercial Taxes, the new
industry should not be allowed to adjust the refunds.
Hon'ble Supreme Court aptly summarized the
contention as under
appropriate to direct that
the said amount, if already paid, shall be
refunded within a period of three months. In
other respects, the order made
issued a show cause notice under
indirect tax enactment for an erroneous refund or
refund;
(e) who have been subjected to an enquiry or
investigation
issued a show cause notice under
indirect tax enactment for an erroneous refund or
refund;
(e) who have been subjected to an enquiry or
investigation
date of the suit till
payment and /or realization and costs.
(iii) Refund of court fees as per rules.
Digitally
signed by
PRIYA
PRIYA RAJESH
under the Maharashtra Value Added Tax
Act, 2002 . Assessment order resulted in refund of Rs.2,12,89,393.00.
4. After noticing certain discrepancies, notice
