Unjust enrichment principle applies to GST refunds, except for exports and unutilized input tax credit refunds. The unjust enrichment principle governs refunds generally, subjecting ordinary refund claims to review for retention of benefits without legal basis; ... Summary
Unjust enrichment principle applies to GST refunds, except for exports and unutilized input tax credit refunds.
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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