https://www.taxtmi.com/manuals?id=2643 Proper officers must determine and order payment or credit of refundable amounts under section 54(5), issuing acceptance or rejection within sixty days of application; refunds below one thousand rupees are not payable. The unjust enrichment principle requires claimants to prove that the tax incidence was not passed on before refunds are sanctioned, but does not apply to refunds arising from exports, accumulated ITC on exports and inverted rate structure, wrong tax paid, or tax on advances where no supply or invoice exists. en-us Tue, 02 May 2023 13:31:00 +0530 Thu, 20 Mar 2025 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2643 Proper officers must determine and order payment or credit of refundable amounts under section 54(5), issuing acceptance or rejection within sixty days of application; refunds below one thousand rupees are not payable. The unjust enrichment principle requires claimants to prove that the tax incidence was not passed on before refunds are sanctioned, but does not apply to refunds arising from exports, accumulated ITC on exports and inverted rate structure, wrong tax paid, or tax on advances where no supply or invoice exists. Manuals GST Tue, 02 May 2023 13:31:00 +0530 https://www.taxtmi.com/manuals?id=2643