https://www.taxtmi.com/article/detailed?id=10853 The doctrine of unjust enrichment conditions GST refunds on proof that the refund will not result in an inequitable benefit by passing tax incidence to others; most claims must satisfy this test and sanctioned refunds are transferred to the Consumer Welfare Fund. Specified exceptions exist (including accumulated input tax credit, exports, wrongly paid tax, supplies not provided, and refund vouchers), and applicants may rebut the presumption of passing on incidence. Administrative thresholds permit self-declaration for smaller claims and require an accountant's certificate for larger claims. en-us Mon, 05 Dec 2022 10:02:53 +0530 Mon, 05 Dec 2022 10:02:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10853 The doctrine of unjust enrichment conditions GST refunds on proof that the refund will not result in an inequitable benefit by passing tax incidence to others; most claims must satisfy this test and sanctioned refunds are transferred to the Consumer Welfare Fund. Specified exceptions exist (including accumulated input tax credit, exports, wrongly paid tax, supplies not provided, and refund vouchers), and applicants may rebut the presumption of passing on incidence. Administrative thresholds permit self-declaration for smaller claims and require an accountant's certificate for larger claims. Articles Goods and Services Tax - GST Mon, 05 Dec 2022 10:02:53 +0530 https://www.taxtmi.com/article/detailed?id=10853