https://www.taxtmi.com/caselaws?id=765187 The Bombay HC disposed of an appeal regarding VAT refund claims under Maharashtra VAT Act, 2002. The assessee filed self-assessment returns for 2010-2011 showing refund of Rs. 4,56,216 but was denied refund by Commissioner for failing to file application within prescribed time under Section 23. The Tribunal relied on precedent holding that self-assessment returns under Section 20(1) read with Section 50 are sufficient for refund claims without separate application filing. HC upheld Tribunal's decision that excess tax paid remains assessee's property, not government's, entitling refund after return scrutiny. Department was directed to process refund within six months. en-us Wed, 15 Jan 2025 00:00:00 +0530 Tue, 28 Jan 2025 08:24:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765187 The Bombay HC disposed of an appeal regarding VAT refund claims under Maharashtra VAT Act, 2002. The assessee filed self-assessment returns for 2010-2011 showing refund of Rs. 4,56,216 but was denied refund by Commissioner for failing to file application within prescribed time under Section 23. The Tribunal relied on precedent holding that self-assessment returns under Section 20(1) read with Section 50 are sufficient for refund claims without separate application filing. HC upheld Tribunal's decision that excess tax paid remains assessee's property, not government's, entitling refund after return scrutiny. Department was directed to process refund within six months. Case-Laws VAT / Sales Tax Wed, 15 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765187