2009 (11) TMI 847

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....tate of Punjab has filed the instant appeal under section 68(2) of the Punjab Value Added Tax Act, 2005 challenging order dated April 23, 2009 (A3) passed by the Value Added Tax Tribunal, Punjab, Chandigarh (for brevity, "the Tribunal"). The Tribunal has set aside the order passed by the appellate authority in Appeal No. 49 of 2008-09 filed under section 20(2) of the Punjab General Sales Tax Act, ....

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.... to the dealer to this extent still refund cannot be allowed on the ground of undue enrichment. However, no discrepancy in the amount of tax was found and it was found that there was excess paid tax amounting to Rs. 5,13,708 which could not be refunded on the ground of unjust enrichment. However, the fact remains that for the sales starting from January 25, 2001 onwards, the rate being charged was....

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....s. 48.50 has been charged even in respect of the period for which refund amount has been claimed. We also asked the learned counsel to substantiate how it would amount to undue enrichment when the dealer-respondent has not collected tax from the third party. There has not been any satisfactory explanation. The assessing officer as well as the appellate authority are presumed to have gone through t....