Proof of no unjust enrichment: self-declaration for small GST refund claims; professional accountant certificate for larger claims.

Proof that unjust enrichment does not apply requires different evidence by claim size: for lower-value GST refund claims, a self-declaration based on available documentary or other evidence certifying that the tax incidence was not passed on is sufficient; for higher-value claims, a certificate from a chartered accountant or cost accountant certifying that the incidence of tax was not passed on is required.

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