https://www.taxtmi.com/caselaws?id=163052 A retrospective withdrawal of mustard oil tax invalidated assessments made for the covered period, so the later assessment orders for periods ending 31 March 1993 and 30 June 1993 were unsustainable and were set aside. The earlier assessment order dated 6 January 1993 remained final because the appeal period under the repealed law had expired and no saved remedy survived. Any refund of tax paid was not automatic and was allowed only if the assessee proved that the tax burden had not been passed on to consumers, applying the doctrine of unjust enrichment. en-us Wed, 07 Feb 2007 00:00:00 +0530 Fri, 21 Mar 2014 10:05:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163052 A retrospective withdrawal of mustard oil tax invalidated assessments made for the covered period, so the later assessment orders for periods ending 31 March 1993 and 30 June 1993 were unsustainable and were set aside. The earlier assessment order dated 6 January 1993 remained final because the appeal period under the repealed law had expired and no saved remedy survived. Any refund of tax paid was not automatic and was allowed only if the assessee proved that the tax burden had not been passed on to consumers, applying the doctrine of unjust enrichment. Case-Laws VAT and Sales Tax Wed, 07 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163052