https://www.taxtmi.com/acts?id=20203 Refund applications, once complete, must be examined for timeliness, tax payment, export date where relevant, and reasons under GST refund provisions. The applicant must discharge the burden on unjust enrichment with documentary proof, generally a Chartered Accountant's certificate certifying non-passing of the tax, subject to a possible threshold allowing self-certification. Legally defective refunds trigger a Show Cause Notice and abeyance; amounts passing procedural scrutiny but failing the unjust enrichment test are to be credited to the Consumer Welfare Fund or to the consolidated fund as considered by the drafting committee. en-us Sat, 12 Dec 2015 02:22:45 +0530 Sat, 12 Dec 2015 02:22:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20203 Refund applications, once complete, must be examined for timeliness, tax payment, export date where relevant, and reasons under GST refund provisions. The applicant must discharge the burden on unjust enrichment with documentary proof, generally a Chartered Accountant's certificate certifying non-passing of the tax, subject to a possible threshold allowing self-certification. Legally defective refunds trigger a Show Cause Notice and abeyance; amounts passing procedural scrutiny but failing the unjust enrichment test are to be credited to the Consumer Welfare Fund or to the consolidated fund as considered by the drafting committee. Act-Rules Bills Sat, 12 Dec 2015 02:22:45 +0530 https://www.taxtmi.com/acts?id=20203