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A business entity can claim refund of tax on the ground of unjust enrichment in which of the following…

A refund is claimable only "When the tax has been levied without the authority of law and the burden of tax is borne by the business entity."; where the burden has been…

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A business entity can claim refund of tax on the ground of unjust enrichment in which of the following cases?

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Correct answer A

A refund is claimable only "When the tax has been levied without the authority of law and the burden of tax is borne by the business entity."; where the burden has been passed on to consumers, the bar of unjust enrichment defeats the refund, so "When the tax has been levied without the authority of law and the burden of tax has been passed on to the consumer." does not qualify.

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