https://www.taxtmi.com/caselaws?id=168032 Refund of excess trade tax on coal used for captive power generation was denied because the claimant did not prove that the tax burden had not been passed on. The Court applied the doctrine of unjust enrichment and treated proof of retention of the incidence as a prerequisite for restitution under the trade tax scheme. Since there were no pleadings or evidence rebutting the presumption of passing on the tax, the refund claim was not maintainable. en-us Tue, 11 Oct 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168032 Refund of excess trade tax on coal used for captive power generation was denied because the claimant did not prove that the tax burden had not been passed on. The Court applied the doctrine of unjust enrichment and treated proof of retention of the incidence as a prerequisite for restitution under the trade tax scheme. Since there were no pleadings or evidence rebutting the presumption of passing on the tax, the refund claim was not maintainable. Case-Laws VAT and Sales Tax Tue, 11 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168032