Unjust enrichment governs refund claims on interstate fuel purchases when the buyer bears the tax burden directly.

Where interstate purchases of natural gas and high speed diesel were taxed at a higher rate after refusal of C forms, the refund question turned on who ultimately bore the tax burden. Applying unjust enrichment, the text states that the seller, having only collected and deposited the tax, was not entitled to claim the refund, while the petitioner who bore the incidence could seek it directly. The earlier coordinate bench view was followed, and the refund claim was to be processed on submission of the requisite documents.

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Issues: Whether the petitioner, having borne the tax burden on interstate purchase of natural gas and high speed diesel, was entitled to direct refund of the excess tax amount instead of the seller claiming refund after assessment.

Analysis: The refund dispute was examined in the context of the authorities' refusal to issue C forms and the resulting levy of tax at the higher rate. The reasoning proceeded on the basis that the petitioner had borne the ultimate incidence of tax, while the seller had merely collected and deposited it. The principle of unjust enrichment was applied to hold that a person who has not borne the burden cannot claim refund, whereas the person who ultimately suffered the burden may do so. The earlier coordinate bench view was followed, and the Rajasthan High Court directions were treated as binding for processing the refund claim upon submission of the requisite documents.

Conclusion: The petitioner was entitled to have the refund claim processed directly and to receive the refund from the authorities; the seller was not entitled to claim that refund.

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