https://www.taxtmi.com/caselaws?id=163111 The court dismissed the writ petition seeking a refund of sales tax under the Delhi Sales Tax Act, 1975, based on the principle of unjust enrichment. Refunding taxes to dealers who have already collected them from customers would result in unjust enrichment, as established in previous judgments. The court emphasized the need to prove that the tax burden was not passed on to customers before considering a refund. As the petitioner did not provide such proof, the court ruled against granting the refund to prevent unjust enrichment. en-us Thu, 29 Sep 2005 00:00:00 +0530 Fri, 02 Dec 2016 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163111 The court dismissed the writ petition seeking a refund of sales tax under the Delhi Sales Tax Act, 1975, based on the principle of unjust enrichment. Refunding taxes to dealers who have already collected them from customers would result in unjust enrichment, as established in previous judgments. The court emphasized the need to prove that the tax burden was not passed on to customers before considering a refund. As the petitioner did not provide such proof, the court ruled against granting the refund to prevent unjust enrichment. Case-Laws VAT and Sales Tax Thu, 29 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163111