https://www.taxtmi.com/caselaws?id=418915 Where interstate purchases of natural gas and high speed diesel were taxed at a higher rate after refusal of C forms, the refund question turned on who ultimately bore the tax burden. Applying unjust enrichment, the text states that the seller, having only collected and deposited the tax, was not entitled to claim the refund, while the petitioner who bore the incidence could seek it directly. The earlier coordinate bench view was followed, and the refund claim was to be processed on submission of the requisite documents. en-us Thu, 24 Feb 2022 00:00:00 +0530 Wed, 09 Nov 2022 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418915 Where interstate purchases of natural gas and high speed diesel were taxed at a higher rate after refusal of C forms, the refund question turned on who ultimately bore the tax burden. Applying unjust enrichment, the text states that the seller, having only collected and deposited the tax, was not entitled to claim the refund, while the petitioner who bore the incidence could seek it directly. The earlier coordinate bench view was followed, and the refund claim was to be processed on submission of the requisite documents. Case-Laws VAT and Sales Tax Thu, 24 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418915