https://www.taxtmi.com/caselaws?id=72596 Tax collected without authority of law must be refunded to the person from whom it was collected, and an earlier unpressed refund prayer does not bar a subsequent claim where the issue was never adjudicated on merits; the Court held that res judicata did not apply. The defence of unjust enrichment was rejected as a ground to deny restitution. The refund was not confined to a blanket three-year period from the filing date, though it remained subject to the amount found refundable on the record. Interest on the refund was declined. en-us Thu, 16 Oct 1986 00:00:00 +0530 Fri, 30 Aug 2013 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72596 Tax collected without authority of law must be refunded to the person from whom it was collected, and an earlier unpressed refund prayer does not bar a subsequent claim where the issue was never adjudicated on merits; the Court held that res judicata did not apply. The defence of unjust enrichment was rejected as a ground to deny restitution. The refund was not confined to a blanket three-year period from the filing date, though it remained subject to the amount found refundable on the record. Interest on the refund was declined. Case-Laws VAT and Sales Tax Thu, 16 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72596