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of <h1>Unjust Enrichment Principle in GST: Refunds Restricted to Non-Transferring Tax Payers, Exceptions in Section 54(8) CGST Act.</h1> The principle of unjust enrichment under GST law prevents individuals from benefiting at the expense of others. Refunds are only available to those who have not transferred the tax burden. Suppliers passing GST to recipients cannot claim refunds, as doing so would result in unjust enrichment. The doctrine mandates that refunds be directed to the Consumer Welfare Fund, except in specific cases outlined in Section 54(8) of the CGST Act, such as exports or unutilized input tax credits. In these exceptions, the principle of unjust enrichment does not apply, and refunds can be issued directly to claimants.
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