Processing of Refund of Claim [ Section 54(5) & 54(7) ]

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....n section 57 of CGST Act 2017. Time limit for Refund  [ Section 54(7) ] * The proper officer shall issue a order for acceptance / rejection of refund within 60 days from the date of receipt of application. Threshold limit for claiming Refund under GST [ Section 54(14) ] * No refund under section 54(5) or (6) shall be paid to an applicant, if the amount is less than one thousan....

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....s under: (a)  'Unjust enrichment' means retention of a benefit by a person that is unjust or inequitable. 'Unjust enrichment' occurs when a person retains money or benefits which in justice, equity and good conscience, belong to someone else. (b)  That no person can be allowed to enrich inequitably at the expense of another. A right of recovery under the doctrine of 'unjust enrichme....