MVAT Act 42अध्याय VI · Return and Payment of Tax, Assessment Etc.

धारा 42 · Power to with hold refund in certain cases

(1)

Where an order giving to refund in the subject matter of an appeal or further proceeding the Commissioner or where any other proceeding under this Act is pending and is of the opinion that the grant of such refund is likely to adversely affect the revenue and that it may not be possible to recover the amount later, Commissioner may, with hold the refund till such time as he may determine.

(2)

Where a refund is with held under sub-section (1), the dealer shall be entitled to interest as provided under sub-section (1) of section 41 if as a result of the appeal or further proceeding or any other proceeding becomes he entitled to the refund

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