https://www.taxtmi.com/article/detailed?id=6852 Taxation is valid only when authorised by statute; monies collected without statutory authority are unlawful and may be recovered by writ. Courts have treated collections unrelated to any statutory head as without authority of law and have allowed refund claims where facts are undisputed, payments were under protest, and unjust enrichment is not shown. Invalidity of a levy does not automatically mandate refund; courts consider statutory impediments, finality of assessment, and equitable factors, and may direct administrative reconciliation to prevent double taxation. en-us Fri, 10 Jun 2016 16:20:00 +0530 Fri, 10 Jun 2016 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6852 Taxation is valid only when authorised by statute; monies collected without statutory authority are unlawful and may be recovered by writ. Courts have treated collections unrelated to any statutory head as without authority of law and have allowed refund claims where facts are undisputed, payments were under protest, and unjust enrichment is not shown. Invalidity of a levy does not automatically mandate refund; courts consider statutory impediments, finality of assessment, and equitable factors, and may direct administrative reconciliation to prevent double taxation. Articles Value Added Tax - VAT and CST Fri, 10 Jun 2016 16:20:00 +0530 https://www.taxtmi.com/article/detailed?id=6852