Will the principle of unjust enrichment apply to exports or deemed exports?

Will the principle of unjust enrichment apply to exports or deemed exports?
Question 17
Bill
Refunds
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 17. Will the principle of unjust enrichment apply to exports or deemed exports?
Ans. The principle of unjust enrichment is not applicable in case of actual exports of goods or services as the recipient is located outside the taxable territory. However, in case of deemed exports it will be applicable.
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Statute, statutory

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