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1985 (3) TMI 234 - SC - VAT and Sales TaxEntitlement of refund - Held that:- Appeal allowed. The burden of paying the amount in question was transferred by the respondents to the purchasers and, therefore, they were not entitled to get a refund. Only the persons on whom lay the ultimate burden to pay the amount would be entitled to get a refund of the same. The amount deposited towards the fund was to be utilised for the development of sugarcane. If it is not possible to identify the persons on whom had the burden been placed for payment towards the Fund, the amount of the Fund can be utilised by the Government for the purpose for which the Fund was created, namely, development of sugarcane. There is no question of refunding the amount to the respondents who had not eventually paid the amount towards the Fund. Doing so would virtually amount to allowing the respondents' unjust enrichment. Thus the judgment and decree of the High Court for the refund of the amount of Rs. 50,000 and interest thereon is set aside.
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