https://www.taxtmi.com/caselaws?id=164579 A refund claim was held not to be defeated by unjust enrichment where the Tribunal, on bills and accounts, found that the dealer charged the same rate throughout the relevant period and did not recover the disputed amount from customers as tax. Those findings were treated as pure findings of fact, and the revenue failed to show perversity, discrepancy, or any material to displace them. As the challenge depended on those unshaken factual conclusions, no substantial question of law arose and the refund finding remained undisturbed. en-us Mon, 23 Nov 2009 00:00:00 +0530 Sat, 26 Apr 2014 12:11:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164579 A refund claim was held not to be defeated by unjust enrichment where the Tribunal, on bills and accounts, found that the dealer charged the same rate throughout the relevant period and did not recover the disputed amount from customers as tax. Those findings were treated as pure findings of fact, and the revenue failed to show perversity, discrepancy, or any material to displace them. As the challenge depended on those unshaken factual conclusions, no substantial question of law arose and the refund finding remained undisturbed. Case-Laws VAT and Sales Tax Mon, 23 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164579