https://www.taxtmi.com/caselaws?id=755155 Belated issuance of C-Forms in inter-State purchase transactions does not, by itself, defeat a refund claim where the purchaser ultimately bore the tax burden and the seller had already recovered and deposited the higher CST. The refund is not to be denied on a technical objection that the seller alone should seek it, because the relevant unjust enrichment inquiry focuses on who actually suffered the incidence of tax. The accompanying interest component paid on delayed tax liability was also required to be taken into account in the refund exercise, with the claim to be verified and processed along with statutory interest. en-us Fri, 14 Jun 2024 00:00:00 +0530 Fri, 12 Jun 2026 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755155 Belated issuance of C-Forms in inter-State purchase transactions does not, by itself, defeat a refund claim where the purchaser ultimately bore the tax burden and the seller had already recovered and deposited the higher CST. The refund is not to be denied on a technical objection that the seller alone should seek it, because the relevant unjust enrichment inquiry focuses on who actually suffered the incidence of tax. The accompanying interest component paid on delayed tax liability was also required to be taken into account in the refund exercise, with the claim to be verified and processed along with statutory interest. Case-Laws VAT / Sales Tax Fri, 14 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755155