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2004 (1) TMI 644 - ALLAHABAD HIGH COURT
Extract:
.......per annum interest from the date of realisation to the date of refund and the refund shall be made within two months from today. However, if the burden of the tax has been passed on by the petitioners to the consumers then the refund shall not be given to the petitioners of the tax realised as it will amount to unjust enrichment. Petitions allowed.