TaxTMI 
TaxTMI 
I have not filed the Refund Application in Form 501, for FY 2017-18, within the prescribed time limit.
how can I claim the refund ?
Is there any High court decision in said matter.
please provide the deatils.
Refund in MVAT.
28 Nov 2019 
1 Reply 
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Refund limitation under MVAT: belated returns can revive refund claims, seek commissioner relief or writ remedy.
Refund claims under MVAT require submission in Form 501 within the stipulated filing period; a dealer may apply to the Commissioner after the end of the succeeding year to which the refund relates. If a return for that year is filed belatedly, refund consideration may be available within a limited period measured from the date of filing of the belated return. Administrative relief from the Commissioner or a writ petition in the High Court are practical routes when substantial stakes are involved. (AI Summary)
Refund claims under MVAT require submission in Form 501 within the stipulated filing period; a dealer may apply to the Commissioner after the end of the succeeding year to which the refund relates. If a return for that year is filed belatedly, refund consideration may be available within a limited period measured from the date of filing of the belated return. Administrative relief from the Commissioner or a writ petition in the High Court are practical routes when substantial stakes are involved. (AI Summary)