https://www.taxtmi.com/caselaws?id=168023 Refund of luxury tax was denied because the claimants failed to prove that the tax burden had not been passed on to consumers. The court treated unjust enrichment as the controlling refund bar in respect of an unconstitutional levy and held that the burden lay on the petitioners to affirmatively show, through relevant pricing material such as unit cost and sale price, that the tax was not included in the price structure. In the absence of such evidence for the relevant period, the presumption that the tax had been collected from consumers was upheld and the refund claim failed. en-us Mon, 14 Nov 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168023 Refund of luxury tax was denied because the claimants failed to prove that the tax burden had not been passed on to consumers. The court treated unjust enrichment as the controlling refund bar in respect of an unconstitutional levy and held that the burden lay on the petitioners to affirmatively show, through relevant pricing material such as unit cost and sale price, that the tax was not included in the price structure. In the absence of such evidence for the relevant period, the presumption that the tax had been collected from consumers was upheld and the refund claim failed. Case-Laws VAT and Sales Tax Mon, 14 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168023