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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Unjust enrichment principle applies to GST refunds, except for exports and unutilized input tax credit refunds.</h1> The unjust enrichment principle governs refunds generally, subjecting ordinary refund claims to review for retention of benefits without legal basis; exceptions apply for exports and for refunds of unutilized input tax credit under sub section (2) of section 38, which are not subject to the unjust enrichment limitation.

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