https://www.taxtmi.com/caselaws?id=106229 A retrospective tax-reducing notification must be given full effect, so collection at the higher earlier rate became tax collected in excess of the rate authorised by law and was refundable; the State could not retain the excess absent a proved bar such as unjust enrichment. The earlier non-refund condition could not survive once it conflicted with the later retrospective amendment and had to yield by necessary implication. Where the facts were admitted and refund had been refused, a writ petition was maintainable to secure repayment of tax collected without authority for the relevant period, and the refund direction with interest was upheld in principle. en-us Wed, 19 Nov 2008 00:00:00 +0530 Mon, 10 Nov 2025 17:13:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106229 A retrospective tax-reducing notification must be given full effect, so collection at the higher earlier rate became tax collected in excess of the rate authorised by law and was refundable; the State could not retain the excess absent a proved bar such as unjust enrichment. The earlier non-refund condition could not survive once it conflicted with the later retrospective amendment and had to yield by necessary implication. Where the facts were admitted and refund had been refused, a writ petition was maintainable to secure repayment of tax collected without authority for the relevant period, and the refund direction with interest was upheld in principle. Case-Laws VAT / Sales Tax Wed, 19 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106229