https://www.taxtmi.com/manuals?id=7655 GST refund claims are ordinarily subject to the unjust enrichment test, with sanctioned refunds initially transferred to the Consumer Welfare Fund unless the claimant meets the unjust enrichment requirement. Exceptions to the test include accumulated input tax credit, exports, wrong-head tax payments, supplies not provided or refunded by voucher, and cases where the applicant proves the tax incidence was not passed on. Procedurally, small claims may proceed on the applicant's self-declaration of non-passage, while larger claims require a Chartered Accountant or Cost Accountant certificate. en-us Tue, 25 Feb 2025 15:37:00 +0530 Tue, 25 Feb 2025 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7655 GST refund claims are ordinarily subject to the unjust enrichment test, with sanctioned refunds initially transferred to the Consumer Welfare Fund unless the claimant meets the unjust enrichment requirement. Exceptions to the test include accumulated input tax credit, exports, wrong-head tax payments, supplies not provided or refunded by voucher, and cases where the applicant proves the tax incidence was not passed on. Procedurally, small claims may proceed on the applicant's self-declaration of non-passage, while larger claims require a Chartered Accountant or Cost Accountant certificate. Manuals GST Tue, 25 Feb 2025 15:37:00 +0530 https://www.taxtmi.com/manuals?id=7655