<h1>Indian Finance Ministry Draft Circular on 'Unjust Enrichment' in Refunds: Key Exemptions and Certification Guidelines Explained.</h1> The draft circular issued by the Indian Ministry of Finance addresses the application of the principle of 'unjust enrichment' in refund cases under the Central Excise Act, 1944, Service Tax, and Customs Act. It outlines situations where this principle does not apply, such as duty paid on exports and inputs for exported goods. The circular emphasizes uniformity in accounting and documentation for refund claims and specifies self-certification for refunds up to Rs. 25 lakhs, while higher amounts require certification by a Chartered Accountant. It also details procedures for refunds related to inputs, capital goods, discounts, provisional assessments, and favorable appellate orders.