https://www.taxtmi.com/acts?id=22462 To rebut the principle of unjust enrichment, the claimant must submit with the refund application documents or evidence establishing that the tax, interest, or related amount for which refund is claimed was not passed on to any other person under section 38(3)(b); for smaller refund claims a self declaration may substitute for documentary proof. en-us Thu, 22 Sep 2016 17:54:00 +0530 Thu, 22 Sep 2016 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22462 To rebut the principle of unjust enrichment, the claimant must submit with the refund application documents or evidence establishing that the tax, interest, or related amount for which refund is claimed was not passed on to any other person under section 38(3)(b); for smaller refund claims a self declaration may substitute for documentary proof. Act-Rules Bills Thu, 22 Sep 2016 17:54:00 +0530 https://www.taxtmi.com/acts?id=22462