Tax Refund Can Be Granted Only When Burden Is Not Transferred: Supreme Court Supreme Court Tax Refund Can Be Granted Only When Burden Is Not Transferred: Supreme Court The Supreme Court of India held that tax refunds are payable only when the burden has not been passed on, warning courts against creating mechanisms beyond statutory limits. Referring to Section 54, it directed amounts to the Consumer Fund. Share this: Share on X (Opens in new window) X Share on Facebook (Opens in new window) Facebook Like this:Like Loading... By Satyajeet Barik 17 February 2026, 1:54 PM17 February 2026, 1:54 PM
