https://www.taxtmi.com/caselaws?id=163157 Refund of excess tax under section 60 of the West Bengal Sales Tax Act is subject to unjust enrichment, so the authority must first verify whether the burden was borne by the dealer or passed on to purchasers before granting relief. Where the record does not clearly show the source of payment, a limited reopening of the assessment is required to identify who paid the tax, ascertain the buyers from whom it was collected, and determine the proper recipient of any refund or adjustment. Refund is available only to the extent the excess tax was actually borne by the assessee, with corresponding relief to purchasers where the burden was shifted. en-us Tue, 28 Aug 2007 00:00:00 +0530 Mon, 24 Mar 2014 17:38:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163157 Refund of excess tax under section 60 of the West Bengal Sales Tax Act is subject to unjust enrichment, so the authority must first verify whether the burden was borne by the dealer or passed on to purchasers before granting relief. Where the record does not clearly show the source of payment, a limited reopening of the assessment is required to identify who paid the tax, ascertain the buyers from whom it was collected, and determine the proper recipient of any refund or adjustment. Refund is available only to the extent the excess tax was actually borne by the assessee, with corresponding relief to purchasers where the burden was shifted. Case-Laws VAT and Sales Tax Tue, 28 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163157