https://www.taxtmi.com/caselaws?id=164603 Excess central sales tax collected from customers and remitted to the Revenue could not later be recast through revised invoices as a refundable amount. The Karnataka HC noted that the assessee had collected tax at higher rates than required, and that the excess collection was not in dispute. It held that once tax is recovered from the buyer in a completed sale and paid over to the Department, the dealer cannot restructure the sale price after the event to claim refund or adjustment. The refund claim was therefore treated as barred by unjust enrichment, and the authorities were justified in rejecting the revised return and related claim. en-us Mon, 14 Dec 2009 00:00:00 +0530 Mon, 20 Oct 2014 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164603 Excess central sales tax collected from customers and remitted to the Revenue could not later be recast through revised invoices as a refundable amount. The Karnataka HC noted that the assessee had collected tax at higher rates than required, and that the excess collection was not in dispute. It held that once tax is recovered from the buyer in a completed sale and paid over to the Department, the dealer cannot restructure the sale price after the event to claim refund or adjustment. The refund claim was therefore treated as barred by unjust enrichment, and the authorities were justified in rejecting the revised return and related claim. Case-Laws VAT and Sales Tax Mon, 14 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164603