https://www.taxtmi.com/caselaws?id=456029 The SC dismissed the appeal challenging a validation act regarding refund of amounts paid under protest. The Court reaffirmed the doctrine of unjust enrichment, holding that a person who passes on the tax burden to others, directly or indirectly, cannot claim refund of tax later declared illegal or unconstitutional. The Court noted that manufacturers typically include both raw material costs and tax components in final product pricing, passing the burden to consumers. The principle applies regardless of specific statutory provisions, and the Court found no grounds to interfere with the lower court's judgment. en-us Thu, 07 Aug 2014 00:00:00 +0530 Sat, 22 Jun 2024 07:16:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456029 The SC dismissed the appeal challenging a validation act regarding refund of amounts paid under protest. The Court reaffirmed the doctrine of unjust enrichment, holding that a person who passes on the tax burden to others, directly or indirectly, cannot claim refund of tax later declared illegal or unconstitutional. The Court noted that manufacturers typically include both raw material costs and tax components in final product pricing, passing the burden to consumers. The principle applies regardless of specific statutory provisions, and the Court found no grounds to interfere with the lower court's judgment. Case-Laws Indian Laws Thu, 07 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456029