https://www.taxtmi.com/caselaws?id=418475 Refund of tax collected under the CST regime was upheld where the claimant had ultimately borne the tax burden and produced the relevant C Forms. The objection that refund was unavailable because the dealer lacked Gujarat registration was rejected as hypertechnical, since earlier High Court precedent had already favoured such refund and the Supreme Court had not disturbed that position. The principle of unjust enrichment did not apply because the claimant was treated as the ultimate consumer. On that basis, the refund claim was recognised as maintainable and the authorities were required to process and pay the refund. en-us Wed, 09 Feb 2022 00:00:00 +0530 Thu, 10 Mar 2022 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418475 Refund of tax collected under the CST regime was upheld where the claimant had ultimately borne the tax burden and produced the relevant C Forms. The objection that refund was unavailable because the dealer lacked Gujarat registration was rejected as hypertechnical, since earlier High Court precedent had already favoured such refund and the Supreme Court had not disturbed that position. The principle of unjust enrichment did not apply because the claimant was treated as the ultimate consumer. On that basis, the refund claim was recognised as maintainable and the authorities were required to process and pay the refund. Case-Laws VAT and Sales Tax Wed, 09 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418475