GST refund documentation: rely on electronic verification and CA certification to prevent unjust enrichment. Applicants should submit minimal essential documents: electronic records of duty payment may replace TR 6/GAR 7/PLA/returns; invoice uploads can obviate physical invoices except where export quantity details are required. Integration of ICEGATE and GSTN is recommended for online verification. To counter unjust enrichment, a Chartered Accountant's certificate of non passing of GST should be required, with a prescribed threshold allowing self certification for smaller claims. Central and state authorities should jointly prescribe required documents and checklists for refund verification.