https://www.taxtmi.com/acts?id=22452 The unjust enrichment principle governs refunds generally, subjecting ordinary refund claims to review for retention of benefits without legal basis; exceptions apply for exports and for refunds of unutilized input tax credit under sub section (2) of section 38, which are not subject to the unjust enrichment limitation. en-us Thu, 22 Sep 2016 17:49:29 +0530 Thu, 22 Sep 2016 17:49:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22452 The unjust enrichment principle governs refunds generally, subjecting ordinary refund claims to review for retention of benefits without legal basis; exceptions apply for exports and for refunds of unutilized input tax credit under sub section (2) of section 38, which are not subject to the unjust enrichment limitation. Act-Rules Bills Thu, 22 Sep 2016 17:49:29 +0530 https://www.taxtmi.com/acts?id=22452