https://www.taxtmi.com/article/detailed?id=16101 GST refund covers excess or non-due tax, interest, penalty, fee, or other amount paid under the GST regime, including refunds linked to exports, zero-rated supplies, unutilized input tax credit, inverted duty structure, excess payment, deemed exports, provisional assessment, and specified special cases. The claim is generally filed within two years from the relevant date, supported by prescribed documents and forms, and is governed by the principle of unjust enrichment, under which refund is denied where the tax burden has been passed on to another person. en-us Mon, 30 Mar 2026 08:48:43 +0530 Mon, 30 Mar 2026 08:48:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16101 GST refund covers excess or non-due tax, interest, penalty, fee, or other amount paid under the GST regime, including refunds linked to exports, zero-rated supplies, unutilized input tax credit, inverted duty structure, excess payment, deemed exports, provisional assessment, and specified special cases. The claim is generally filed within two years from the relevant date, supported by prescribed documents and forms, and is governed by the principle of unjust enrichment, under which refund is denied where the tax burden has been passed on to another person. Articles Goods and Services Tax - GST Mon, 30 Mar 2026 08:48:43 +0530 https://www.taxtmi.com/article/detailed?id=16101