https://www.taxtmi.com/caselaws?id=397279 Where excess CST on inter-State diesel sales was collected because C forms had initially been refused, the later issuance of the C forms made the excess tax refundable. The Court held that refund could be granted directly to the purchaser because the tax burden had been borne by the purchaser and the seller could not retain the amount without attracting unjust enrichment. A routing objection through the seller was rejected, and the refund claim was to be processed on the purchaser's application within the stipulated time. en-us Fri, 31 Jul 2020 00:00:00 +0530 Thu, 11 Feb 2021 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397279 Where excess CST on inter-State diesel sales was collected because C forms had initially been refused, the later issuance of the C forms made the excess tax refundable. The Court held that refund could be granted directly to the purchaser because the tax burden had been borne by the purchaser and the seller could not retain the amount without attracting unjust enrichment. A routing objection through the seller was rejected, and the refund claim was to be processed on the purchaser's application within the stipulated time. Case-Laws VAT and Sales Tax Fri, 31 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397279