https://www.taxtmi.com/caselaws?id=159066 Section 25A of the Bihar Finance Act, 1981 was treated as ultra vires because the Full Bench ruling had already removed its statutory basis, so the challenge to the levy succeeded. Refund of tax collected under that provision was not directed in writ jurisdiction, because entitlement depended on disputed facts, including whether the tax burden had been passed on to consumers and whether unjust enrichment applied. Although tax collected without authority of law is refundable in principle under Article 265, the Court held that the petitioners must establish the factual basis for refund before the proper forum, including the statutory refund mechanism where appropriate. en-us Fri, 27 Feb 1998 00:00:00 +0530 Thu, 14 Nov 2013 15:19:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159066 Section 25A of the Bihar Finance Act, 1981 was treated as ultra vires because the Full Bench ruling had already removed its statutory basis, so the challenge to the levy succeeded. Refund of tax collected under that provision was not directed in writ jurisdiction, because entitlement depended on disputed facts, including whether the tax burden had been passed on to consumers and whether unjust enrichment applied. Although tax collected without authority of law is refundable in principle under Article 265, the Court held that the petitioners must establish the factual basis for refund before the proper forum, including the statutory refund mechanism where appropriate. Case-Laws VAT and Sales Tax Fri, 27 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159066