https://www.taxtmi.com/acts?id=24572 The unjust enrichment principle applies to refunds generally, but does not bar refunds for zero-rated supplies and associated inputs, unutilized input tax credit from rate differentials, supplies not provided without invoicing, tax wrongfully collected and paid to government, instances where tax incidence was not passed on, and other classes as notified by the Government. en-us Mon, 03 Apr 2017 15:55:38 +0530 Mon, 03 Apr 2017 15:55:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24572 The unjust enrichment principle applies to refunds generally, but does not bar refunds for zero-rated supplies and associated inputs, unutilized input tax credit from rate differentials, supplies not provided without invoicing, tax wrongfully collected and paid to government, instances where tax incidence was not passed on, and other classes as notified by the Government. Act-Rules Bills Mon, 03 Apr 2017 15:55:38 +0530 https://www.taxtmi.com/acts?id=24572