https://www.taxtmi.com/caselaws?id=166447 Refund of excess indirect tax is not automatic when a forfeiture or assessment order is set aside; the claimant must prove that the tax burden was not passed on and that the loss was actually borne by him. Where a dealer collected sales tax from purchasers, failed to identify them, and did not show any refund to them, the court refused refund and interest. Relief under Article 226 is discretionary and may be declined to avoid unjust enrichment at the expense of the public exchequer and where no larger public interest is served. en-us Wed, 27 Jul 2011 00:00:00 +0530 Fri, 26 Sep 2014 09:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166447 Refund of excess indirect tax is not automatic when a forfeiture or assessment order is set aside; the claimant must prove that the tax burden was not passed on and that the loss was actually borne by him. Where a dealer collected sales tax from purchasers, failed to identify them, and did not show any refund to them, the court refused refund and interest. Relief under Article 226 is discretionary and may be declined to avoid unjust enrichment at the expense of the public exchequer and where no larger public interest is served. Case-Laws VAT and Sales Tax Wed, 27 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166447