https://www.taxtmi.com/caselaws?id=161844 The court held that a dealer could not receive a tax refund personally where the tax had already been collected from consumers, because payment to the dealer would amount to unjust enrichment. Although tax collected without authority of law cannot be retained by the State, the consumers who bore the burden were innumerable and unidentifiable. In those circumstances, the proper course was to protect consumer interests by directing the refundable amount to the Consumer Welfare Fund rather than to the dealer. en-us Mon, 05 Jul 2004 00:00:00 +0530 Fri, 07 Feb 2014 18:14:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161844 The court held that a dealer could not receive a tax refund personally where the tax had already been collected from consumers, because payment to the dealer would amount to unjust enrichment. Although tax collected without authority of law cannot be retained by the State, the consumers who bore the burden were innumerable and unidentifiable. In those circumstances, the proper course was to protect consumer interests by directing the refundable amount to the Consumer Welfare Fund rather than to the dealer. Case-Laws VAT and Sales Tax Mon, 05 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161844