Question 8 – Draft-Bills-Reports – Refunds – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 8 – Q 8. Whether principle of unjust enrichment will be applicable in refund? Ans. The principle of unjust enrichment would be applicable in all cases of refund except in the following cases: – i. Refund of tax paid on zero-rated supplies of goods or services or both or on inputs or input services used in making such zero-rated supplies ii. Unutilized input tax credit in respect of (i) zero rated su
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