9911796707
TMI BlogUNJUST ENRICHMENTX X X X Extracts X X X X X X X X Extracts X X X X ..... r and hence, a presumption is always drawn that the taxpayer will shift the incidence of tax to the final consumer. It is for this reason that every claim of refund (barring specified exceptions) need ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vided or where refund voucher is issued or if the applicant shows that he has not passed on the incidence of tax to any other person. In all other cases the test of unjust enrichment needs to be satis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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