https://www.taxtmi.com/caselaws?id=160631 An administrative refund rejection was found unsustainable because it ignored an earlier binding direction requiring reconsideration of the claim in light of the industrial policy and the doctrine of unjust enrichment. The authority had wrongly treated the unit as ineligible on the basis of a pioneer-unit premise, instead of examining whether the tax burden had been passed on to dealers. As unjust enrichment was a factual issue requiring scrutiny of relevant documents, it could not be finally decided in writ proceedings. The order was set aside in effect and the refund application was directed to be reconsidered afresh after giving the petitioner an opportunity to place material. en-us Mon, 11 Dec 2000 00:00:00 +0530 Sat, 21 Dec 2013 12:20:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160631 An administrative refund rejection was found unsustainable because it ignored an earlier binding direction requiring reconsideration of the claim in light of the industrial policy and the doctrine of unjust enrichment. The authority had wrongly treated the unit as ineligible on the basis of a pioneer-unit premise, instead of examining whether the tax burden had been passed on to dealers. As unjust enrichment was a factual issue requiring scrutiny of relevant documents, it could not be finally decided in writ proceedings. The order was set aside in effect and the refund application was directed to be reconsidered afresh after giving the petitioner an opportunity to place material. Case-Laws VAT and Sales Tax Mon, 11 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160631