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of <h1>Tax Authority to Review GST Refund Applications Promptly; Prove No Unjust Enrichment for Direct Refunds per GST Laws</h1> Once a refund application under GST is deemed complete, the jurisdictional tax authority must review it according to GST laws, focusing on timeliness, tax payment, and export dates. Uniform provisions across state and central laws are recommended. The principle of 'unjust enrichment' presumes the tax burden is passed to consumers, requiring applicants to prove otherwise, often via a Chartered Accountant's Certificate. If unjust enrichment is not disproven, the refund is credited to the Consumer Welfare Fund. If the refund is incorrect, a Show Cause Notice is issued, and the refund is paused pending adjudication.
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