Unjust enrichment does not bar refund of tax deposited during litigation without proof that the burden was passed on to consumers.

Refund of tax deposited as a condition for pursuing an appeal cannot be denied on unjust enrichment unless there is a finding that the tax burden was actually passed on to consumers. Where the record shows no such finding, a presumption that the tax element was included in the price is insufficient to retain the deposit for the revenue. If the amount was recovered from consumers, the payer suffers no continuing tax burden; if it was not recovered, refund is due because no enrichment is established. The amount deposited pending appeal was therefore refundable.

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Issues: Whether the appellant's claim for refund of the purchase tax deposited as a condition precedent to maintainability of the appeal could be rejected on the ground of unjust enrichment.

Analysis: The review was maintainable because the seller unit was later granted exemption for the relevant period under the statutory exemption regime. The Tribunal nevertheless rejected the review on the premise that the purchase price of alcohol was inclusive of sales tax and that the appellant must have passed on the tax element to consumers. The rejection was held unsustainable because, first, if the appellant had already recovered the tax from consumers, it would not suffer any tax burden and the refunded amount would not amount to a windfall; and secondly, if the appellant had not recovered the tax, there was no basis to presume recovery in the absence of any finding to that effect. In either situation, the amount deposited by the appellant as a condition for pursuing the appeal could not be retained by the revenue on the doctrine of unjust enrichment.

Conclusion: The plea of unjust enrichment was rejected and the appellant was entitled to refund of the amount deposited.

Ratio Decidendi: Refund of tax deposited during litigation cannot be denied on the ground of unjust enrichment unless there is a finding that the tax burden was actually passed on to consumers.

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