https://www.taxtmi.com/caselaws?id=265832 Refund of tax deposited as a condition for pursuing an appeal cannot be denied on unjust enrichment unless there is a finding that the tax burden was actually passed on to consumers. Where the record shows no such finding, a presumption that the tax element was included in the price is insufficient to retain the deposit for the revenue. If the amount was recovered from consumers, the payer suffers no continuing tax burden; if it was not recovered, refund is due because no enrichment is established. The amount deposited pending appeal was therefore refundable. en-us Tue, 31 Mar 2015 00:00:00 +0530 Mon, 07 Mar 2016 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265832 Refund of tax deposited as a condition for pursuing an appeal cannot be denied on unjust enrichment unless there is a finding that the tax burden was actually passed on to consumers. Where the record shows no such finding, a presumption that the tax element was included in the price is insufficient to retain the deposit for the revenue. If the amount was recovered from consumers, the payer suffers no continuing tax burden; if it was not recovered, refund is due because no enrichment is established. The amount deposited pending appeal was therefore refundable. Case-Laws VAT and Sales Tax Tue, 31 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265832