Unjust enrichment principle: does not apply to actual exports but applies to deemed exports under GST framework. The unjust enrichment principle does not operate for actual exports because the recipient is outside the taxable territory; however, it applies to deemed exports, which are treated as domestic supplies and therefore subject to unjust enrichment-based recoveries under the GST refund framework.
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.
Unjust enrichment principle: does not apply to actual exports but applies to deemed exports under GST framework.
The unjust enrichment principle does not operate for actual exports because the recipient is outside the taxable territory; however, it applies to deemed exports, which are treated as domestic supplies and therefore subject to unjust enrichment-based recoveries under the GST refund framework.
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