https://www.taxtmi.com/acts?id=24582 Proof that unjust enrichment does not apply requires different evidence by claim size: for lower-value GST refund claims, a self-declaration based on available documentary or other evidence certifying that the tax incidence was not passed on is sufficient; for higher-value claims, a certificate from a chartered accountant or cost accountant certifying that the incidence of tax was not passed on is required. en-us Mon, 03 Apr 2017 15:58:05 +0530 Mon, 03 Apr 2017 15:58:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24582 Proof that unjust enrichment does not apply requires different evidence by claim size: for lower-value GST refund claims, a self-declaration based on available documentary or other evidence certifying that the tax incidence was not passed on is sufficient; for higher-value claims, a certificate from a chartered accountant or cost accountant certifying that the incidence of tax was not passed on is required. Act-Rules Bills Mon, 03 Apr 2017 15:58:05 +0530 https://www.taxtmi.com/acts?id=24582