2019 (10) TMI 677

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....s dismissed the assessee's appeal and confirmed the order of the Assessing Authority refusing to refund the amount of Rs. 36,475/- which the assessee had deposited towards its liability of turnover tax under Section 3-G of the U.P. Trade Tax Act, 1948 (hereinafter referred to as the 'Act') for the period 24.01.2005 to 31.01.2005. 3. The present revision has been pressed on the following questions of law:- "(a) Whether in view of the facts and circumstances of the case, whether the authorities below committed gross illegality in not refunding the amount of turnover tax deposited by the assessee in compliance of the demand notice of the authority and in view of the subsequent withdrawal of the imposition of the turnover tax, wh....

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.... said Additional Commissioner communicated the decision of the State Government not to recover turnover tax for the period 03.02.2005 to 23.02.2005. Further, it was communicated that for the period 24.01.2005 to 03.02.2005, no recovery of turnover tax be made unless the amount had been already recovered. 6. It is in this contextual background that the assessee made a claim for refund of the amount of Rs. 36,475/- deposited by him on 25.02.2005 i.e. two days after withdrawal of the ordinance. The claim has been rejected by the Assessing Authority which has been confirmed by the Tribunal. 7. The submission of learned counsel for the assessee that the principle of unjust enrichment does not apply as the assessee never passed on the liability....