‘Doctrine of unjust enrichment’ doesn’t apply to fixed price contracts; Excess CST paid shall be refunded: GUJ HC

GST/EXCISE/ST/VAT : Where contract of supplier with recipient/customer for supply of goods was for fixed price irrespective of tax rate applicable, excess tax paid over and above stipulated rate would be refundable to supplier

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000195379/‘doctrine-of-unjust-enrichment’-doesn’t-apply-to-fixed-price-contracts-excess-cst-paid-shall-be-refunded-guj-hc.aspx