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2018 (1) TMI 95 - HC - VAT and Sales TaxRefund of excess tax under protest - unjust enrichment - Held that: - at the relevant time viz. for the period 1995–96 to 1999–2000 the petitioner had collected tax from its customers at the rate of 6% and paid the same. The excess amount was paid by the petitioner only in the year 2001 to avoid liability of interest and penalty. It cannot be gainsaid that in respect of sales made during the period 1995-96 to 1999-2000, the petitioner could not have recovered the additional tax from its customers and must have paid it out of its own funds. The question of unjust enrichment therefore, does not arise. It is not the case by the respondent department that the petitioner Company had paid the differential amount in the years concerned but the same is paid during the pendency of the dispute before the Tribunal. Hence, there is no reason to doubt the same as the respondent authorities have already, while considering the challans for the assessment year 1999-2000 has granted refund to the petitioner Company. Petition allowed.
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