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TMI Blog2025 (1) TMI 985X X X X Extracts X X X X X X X X Extracts X X X X ..... f self-assessment returns under Section 20(1) r/w. Section 50 of the MVAT Act, 2002 - true and proper construction of Section 51 (7) of Maharashtra Value Added Tax, 2002 - issue of limitation with respect to claim of refund ought to be considered in view of the provisions of u/s. 23 of the MVAT Act or not. >HELD THAT:- The Tribunal (in M/s. Om Shree Developers), after relying upon the decision of this Court in the case of Vichare and Co. Pvt. Ltd., v/s. State of Maharashtra & Others [2015 (3) TMI 1403 - BOMBAY HIGH COURT], came to the conclusion that the Department had misconstrued the legal provisions and the right to get a refund under Section 51 (1) to (7) of the Act. The Tribunal held that if the dealer has paid an excess amount than ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is mandatory to file refund application on portal within stipulated limitation? >(b) Whether on the true and proper construction of Section 51 (7) of Maharashtra Value Added Tax, 2002 is it mandatory to submit E-form-501, within stipulated period of limitation to claim refund despite filing of self-assessment returns under Section 20(1) r/w. Section 50 of the MVAT Act, 2002? >(c) Whether the Sales Tax Tribunal on the true and proper construction of Section 51 (7) of Maharashtra Value Added Tax, 2002, erred in directing the Assessing Authority to process application of refund when it was neither filed as per law nor within limitation? >(d) Whether the impugned Judgment and Order dated 17th August, 2023, is contrary to the law lai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal was not maintainable. >5. Being aggrieved by this decision, the Assessee preferred an Appeal to the MSTT. The MSTT, relying upon its decision in M/s. Om Shree Developers v/s. State of Maharashtra [VAT/SA/134-135/2020, Pune Bench, decided on 12th October, 2021], came to the conclusion that there was considerable substance in the contention of the Assessee/Appellant that the impugned orders passed by the Assessing Authority and First Appellate Authority are bad in law in view of the nature and scope of the provisions of Section 20(1), read with the provisions of Section 50 of the MVAT Act. The Tribunal also came to the conclusion that the letter rejecting the refund claim of the Assessee would have to be treated as an order as contem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Om Shree Developers (supra) has been accepted by the Department and has not been challenged. Once this is the case, we are of the opinion that the Department cannot pick and choose and file an Appeal in the present case, when it has chosen not to file an Appeal in the case of M/s. Om Shree Developers (supra). In taking this view, we are supported by the decision of the Hon'ble Supreme Court in the case of Boving Fouress Ltd., v/s. Commissioner of Central Excise, Chennai 2006 (202) E.L.T. 389 (SC). Paragraphs 11, 12 and 13 are the relevant paragraphs and read thus:- >"11:- This Court in a catena of decisions has held that where the department accepts the principle laid down by the Tribunal in one case and let it become final, then the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion Ltd. (supra) is being followed consistently. >13:- Since admittedly the point involved in the present case is identical to the point involved in Sulzer's case (supra) and the department having accepted the principle laid down therein, the department cannot be permitted to take a different stand in the present appeals." >(emphasis supplied) >9. We are of the opinion that in the light of the above discussion, the present Appeal does not give rise to any substantial question of law. We, therefore, dispose of the above Appeal with a slight modification that the returns submitted by the Assessee for the Assessment Years 2007-2008 and 2008-09 be scrutinized, in accordance with law, at the earliest. If, after scrutiny, the refund i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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