https://www.taxtmi.com/article/detailed?id=15414 The document analyzes how refund entitlement under Customs and GST is constrained by the doctrine of unjust enrichment, requiring claimants to prove the tax or duty incidence was not passed on. It explains statutory verification mechanisms, evidentiary requirements, exceptions where the doctrine does not apply, and the routing of amounts hit by unjust enrichment to the Consumer Welfare Fund, emphasising the claimant's burdens and practical verification challenges. en-us Mon, 17 Nov 2025 08:37:59 +0530 Mon, 17 Nov 2025 08:37:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15414 The document analyzes how refund entitlement under Customs and GST is constrained by the doctrine of unjust enrichment, requiring claimants to prove the tax or duty incidence was not passed on. It explains statutory verification mechanisms, evidentiary requirements, exceptions where the doctrine does not apply, and the routing of amounts hit by unjust enrichment to the Consumer Welfare Fund, emphasising the claimant's burdens and practical verification challenges. Articles Customs - Import - Export - SEZ Mon, 17 Nov 2025 08:37:59 +0530 https://www.taxtmi.com/article/detailed?id=15414