https://www.taxtmi.com/caselaws?id=160161 Special limitation under the Andhra Pradesh General Sales Tax Act governed the appeal, so the starting point could not be shifted to the date of later knowledge of law; the belated filing remained beyond the restricted condonation power and was treated as time-barred. The document also applies the doctrine of unjust enrichment to indirect tax refund claims, stating that relief is unavailable unless the claimant shows the tax burden was not passed on to buyers. Because that factual foundation was not established, restoration of the appeal would serve no practical refund purpose and writ relief was declined. en-us Tue, 21 Mar 2000 00:00:00 +0530 Tue, 10 Dec 2013 18:06:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160161 Special limitation under the Andhra Pradesh General Sales Tax Act governed the appeal, so the starting point could not be shifted to the date of later knowledge of law; the belated filing remained beyond the restricted condonation power and was treated as time-barred. The document also applies the doctrine of unjust enrichment to indirect tax refund claims, stating that relief is unavailable unless the claimant shows the tax burden was not passed on to buyers. Because that factual foundation was not established, restoration of the appeal would serve no practical refund purpose and writ relief was declined. Case-Laws VAT and Sales Tax Tue, 21 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160161