Refund of excess tax and finality of an accepted Tribunal decision meant no substantial question of law arose.

Where the Department had already accepted an identical Tribunal ruling on refund of excess tax under the Maharashtra Value Added Tax Act, 2002, it could not later take a contrary stand on the same question. The Bombay High Court held that, in these circumstances, the Revenue's appeal did not give rise to any substantial question of law under Section 27. The Court also directed that the assessee's returns for the relevant assessment year be scrutinized in accordance with law and that any refundable amount found due be paid within the stipulated period.

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Issues: Whether the Revenue's appeal under Section 27 of the Maharashtra Value Added Tax Act, 2002 gave rise to any substantial question of law where an identical refund issue had already been decided by the Tribunal and accepted by the Department.

Analysis: The appeal concerned refund of excess tax under the Maharashtra Value Added Tax Act, 2002. The Tribunal had already taken the view, in an identical matter, that the dealer's returns had to be scrutinized and that excess tax paid was not the property of the Department. That earlier decision had been accepted by the Department and had attained finality. In these circumstances, the Department could not take a contrary stand in another case on the same issue. The Court therefore held that the appeal did not involve any substantial question of law. While disposing of the appeal, the Court directed that the assessee's returns for the relevant assessment year be scrutinized in accordance with law and that any refundable amount be paid within the stipulated period.

Conclusion: The Revenue's challenge failed on the issue of maintainability on merits, and the refund claim was required to be processed by scrutiny of returns in accordance with law.

Final Conclusion: The appeal was disposed of in the assessee's favour with a direction for timely scrutiny of the returns and payment of any refundable amount found due.

Ratio Decidendi: Where the Department accepts an identical decision on the same refund issue and allows it to attain finality, it cannot later adopt a contrary position in another case involving the same question, and no substantial question of law arises.

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