https://www.taxtmi.com/caselaws?id=162412 A statutory refund of excess sales tax was treated as subject to limitation and to the equitable bar of unjust enrichment. The claim was held within time because it arose from a continuing failure to comply with the refund procedure after assessment, rather than a one-time challenge governed by discovery-of-mistake principles. The refund nevertheless failed because the claimant did not prove that the tax burden had not been passed on to buyers; credit notes alone were insufficient. The notice initiating the matter was found defective in form and not warranted in law, and was quashed, while the refund claim itself was rejected. en-us Fri, 12 Dec 2003 00:00:00 +0530 Wed, 26 Feb 2014 14:02:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162412 A statutory refund of excess sales tax was treated as subject to limitation and to the equitable bar of unjust enrichment. The claim was held within time because it arose from a continuing failure to comply with the refund procedure after assessment, rather than a one-time challenge governed by discovery-of-mistake principles. The refund nevertheless failed because the claimant did not prove that the tax burden had not been passed on to buyers; credit notes alone were insufficient. The notice initiating the matter was found defective in form and not warranted in law, and was quashed, while the refund claim itself was rejected. Case-Laws VAT and Sales Tax Fri, 12 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162412