Unjust enrichment test governs GST refund eligibility, with self-declaration for small claims and accountant certification for larger ones.

GST refund claims are ordinarily subject to the unjust enrichment test, with sanctioned refunds initially transferred to the Consumer Welfare Fund unless the claimant meets the unjust enrichment requirement. Exceptions to the test include accumulated input tax credit, exports, wrong-head tax payments, supplies not provided or refunded by voucher, and cases where the applicant proves the tax incidence was not passed on. Procedurally, small claims may proceed on the applicant's self-declaration of non-passage, while larger claims require a Chartered Accountant or Cost Accountant certificate.

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