Cook v. Sears-Roebuck & Co
In Cook v. Sears-Roebuck & Co., 212 Ark. 308, 206 S.W.2d 20, 22 (Ark. 1947) the Supreme Court of Arkansas denied Sears' request for a refund of taxes paid by customers because allowing such a refund would "disregard completely the entire doctrine against unjust enrichment."
The court noted that Sears had no plans to return the money to its customers and was not entitled to a refund unless and until it could remove itself from the rule of unjust enrichment.