Whether principle of unjust enrichment will be applicable in refund?
Question 8
Bill
Refunds
Faq On GST (2nd Edition) Dated 31.3.2017
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. Unuti
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