https://www.taxtmi.com/caselaws?id=164561 Refund claims under the doctrine of unjust enrichment were to be tested only on whether the sales tax burden had been passed on. The record showed credit notes issued to dealers and distributors, stated to be inclusive of sales tax, and supported by books and documents that had already underpinned the earlier assessment orders allowing the discounts and refunds. The Joint Commissioner exceeded the limited remit by re-examining the authenticity of the credit notes and the discount scheme instead of deciding the transfer of tax incidence, and the verification material was not properly confronted to the petitioner. The documents supported the conclusion that the tax burden had not been shifted to buyers, and refund was therefore due. en-us Fri, 29 Jan 2010 00:00:00 +0530 Fri, 17 Oct 2014 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164561 Refund claims under the doctrine of unjust enrichment were to be tested only on whether the sales tax burden had been passed on. The record showed credit notes issued to dealers and distributors, stated to be inclusive of sales tax, and supported by books and documents that had already underpinned the earlier assessment orders allowing the discounts and refunds. The Joint Commissioner exceeded the limited remit by re-examining the authenticity of the credit notes and the discount scheme instead of deciding the transfer of tax incidence, and the verification material was not properly confronted to the petitioner. The documents supported the conclusion that the tax burden had not been shifted to buyers, and refund was therefore due. Case-Laws VAT and Sales Tax Fri, 29 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164561