https://www.taxtmi.com/caselaws?id=163112 After repeal of a taxing statute, a revisional power under the repealed enactment cannot be exercised unless it is expressly preserved or continued by the successor law; here, the old section 46 power was not saved, so the revisional order lacked jurisdiction. On the refund side, claims cannot be rejected without a statutory basis, but the doctrine of unjust enrichment may still apply where the tax burden has been passed on. The refund rejection was therefore not sustainable as an outright refusal and required limited reconsideration on the passing-on issue. en-us Fri, 23 May 2008 00:00:00 +0530 Sat, 06 Dec 2014 19:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163112 After repeal of a taxing statute, a revisional power under the repealed enactment cannot be exercised unless it is expressly preserved or continued by the successor law; here, the old section 46 power was not saved, so the revisional order lacked jurisdiction. On the refund side, claims cannot be rejected without a statutory basis, but the doctrine of unjust enrichment may still apply where the tax burden has been passed on. The refund rejection was therefore not sustainable as an outright refusal and required limited reconsideration on the passing-on issue. Case-Laws VAT and Sales Tax Fri, 23 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163112