Clarification on GST Refunds: Time Limits, Unjust Enrichment Principle, and Export Claim Dates Explained.

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....Time limitation for filing of Refund of excess payment / balance in electronic cash ledger - Application of unjust enrichment on such refund - Refund of excess TDS / TCS deposited - Relevant date for refund in case of export - Clarification on certain refund related issues....