levied or
not paid or short-levied or short-paid or
erroneously refunded. -
(1) Where any duty of excise has not been
levied or paid ... been short-levied or short-
paid or erroneously refunded, for any reason,
other than the reason of fraud or collusion or any
willful mis-statement
Section
50 of the Maharashtra Value Added Tax Act, 2002 (MVAT Act ), refund
amount for financial year 2016-2017 is sought to be adjusted against ... which sum of
Rs.2,72,08,381/- was determined as refundable to the Petitioner. The
copies of the said appeal order was marked
compensation for delay in handing over possession from 01.01.2009 to 28.01.2012; (ii) refund Rs.794957/- with interest @18% per annum from the date of deposit ... till the date of refund, charged for excess carpet area; (iii) refund Rs.57/- lacs, with interest @18% per annum from the date of deposit
Piramal Enterprises Ltd vs The State Of Maharashtra And Another on 11 June, 2024
Author
stated in the agreement from 01.11.2013 till the date of possession; (5) refund the excess amount paid by the complainants with interest ... from the date of payment till the date of payment, refund the amount of interest charged by the opposite party with interest
Section 50(1) of the MVAT Act which provides for adjustment of
refund against the amount of tax outstanding in respect of any
other period ... dated 15th May 2019 in support of the
action of adjustment of refund for the year 2011-12 against
demand
there was a final recovery of the tax from the selling dealer, refund would be granted to the purchasing dealer."
15. Per contra, learned ... create any estoppel against the authority taking appropriate action for claiming refund of the benefit wrongly availed by the petitioner on the ground of receiving
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
writ of mandamus or any
other appropriate writ or directions to grand refund of the
amounts already recovered along with interest.
d) That, pending decision
crystallize. If assessee succeeds assessee would be eligible for refund of tax
paid under protest. If view of above, claim of the assessee was rejected ... lieu of state laws regulating the amount and
requested for refund of excess fees paid. Copy of Settlement agreements with
vendors
