Proof of no unjust enrichment: self-declaration for small GST refund claims; professional accountant certificate for larger claims. Proof that unjust enrichment does not apply requires different evidence by claim size: for lower-value GST refund claims, a self-declaration based on available documentary or other evidence certifying that the tax incidence was not passed on is sufficient; for higher-value claims, a certificate from a chartered accountant or cost accountant certifying that the incidence of tax was not passed on is required.
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.
Proof of no unjust enrichment: self-declaration for small GST refund claims; professional accountant certificate for larger claims.
Proof that unjust enrichment does not apply requires different evidence by claim size: for lower-value GST refund claims, a self-declaration based on available documentary or other evidence certifying that the tax incidence was not passed on is sufficient; for higher-value claims, a certificate from a chartered accountant or cost accountant certifying that the incidence of tax was not passed on is required.
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