https://www.taxtmi.com/caselaws?id=801272 Refund claims by unregistered recipients following cancellation of construction or flat-booking agreements are timely when the notified exclusion of 1 March 2020 to 28 February 2022 is applied to the ordinary two-year limitation period. A subsequent circular cannot operate retrospectively to prejudice the claimant. GST borne by the purchaser and remitted by the developer is refundable where the developer has returned only the non-tax consideration, the prescribed evidence under Rule 89(2) is furnished, and the purchaser is the ultimate consumer. Unjust enrichment does not arise where the purchaser has borne the tax incidence. Interest becomes payable after the stipulated period from the refund application. en-us Wed, 14 Oct 2026 00:00:00 +0530 Sat, 17 Oct 2026 05:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801272 Refund claims by unregistered recipients following cancellation of construction or flat-booking agreements are timely when the notified exclusion of 1 March 2020 to 28 February 2022 is applied to the ordinary two-year limitation period. A subsequent circular cannot operate retrospectively to prejudice the claimant. GST borne by the purchaser and remitted by the developer is refundable where the developer has returned only the non-tax consideration, the prescribed evidence under Rule 89(2) is furnished, and the purchaser is the ultimate consumer. Unjust enrichment does not arise where the purchaser has borne the tax incidence. Interest becomes payable after the stipulated period from the refund application. Case-Laws GST Wed, 14 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801272