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2026 LLR WEB 1059 (PATNA HIGH COURT)
An authority that retains an employer's money after an assessment order is set aside on appeal must refund it with interest, since retention amounts to unjust enrichment.
PROVIDENT FUND - Refund of excess deposit - Interest on retained amount - Unjust enrichment - Employees' Provident Funds and Miscellaneous Provisions Act, 1952, Section 7A - An employer deposited a sum with the provident fund authority pursuant to a court's interim direction pending appeal against an assessment order, and after the assessment order was set aside on remand, the authority delayed concluding the fresh proceedings for several years and failed to refund the amount despite the assessee's requests... subscribe to read more..
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