https://www.taxtmi.com/caselaws?id=404947 Refund of excess CST on inter-State purchases of high speed diesel was held maintainable where the purchaser proved by documentary evidence that it had borne the tax burden itself and had not passed it on. The Court rejected a narrow construction that refund was available only to the person from whom the tax was originally charged under the Haryana VAT framework. On the facts, the petitioner was the ultimate consumer, so unjust enrichment did not apply, and the authorities were directed to process the refund in accordance with law. en-us Thu, 25 Feb 2021 00:00:00 +0530 Mon, 08 Mar 2021 09:29:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404947 Refund of excess CST on inter-State purchases of high speed diesel was held maintainable where the purchaser proved by documentary evidence that it had borne the tax burden itself and had not passed it on. The Court rejected a narrow construction that refund was available only to the person from whom the tax was originally charged under the Haryana VAT framework. On the facts, the petitioner was the ultimate consumer, so unjust enrichment did not apply, and the authorities were directed to process the refund in accordance with law. Case-Laws VAT and Sales Tax Thu, 25 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404947