https://www.taxtmi.com/caselaws?id=393852 Refund of excess tax collected on LNG sales was held to belong to the buyers who bore the ultimate incidence, not the selling dealer who merely collected and remitted the tax. After the remission order reduced the effective tax burden to 6%, the dispute was confined to the excess collected at 15%. The Court applied the doctrine of unjust enrichment to bar refund in the dealer's hands and treated the petitioners as the proper claimants because they suffered the excess levy. The refund claim was therefore to be processed in favour of the petitioners. en-us Wed, 04 Mar 2020 00:00:00 +0530 Tue, 24 Mar 2020 11:03:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393852 Refund of excess tax collected on LNG sales was held to belong to the buyers who bore the ultimate incidence, not the selling dealer who merely collected and remitted the tax. After the remission order reduced the effective tax burden to 6%, the dispute was confined to the excess collected at 15%. The Court applied the doctrine of unjust enrichment to bar refund in the dealer's hands and treated the petitioners as the proper claimants because they suffered the excess levy. The refund claim was therefore to be processed in favour of the petitioners. Case-Laws VAT and Sales Tax Wed, 04 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393852