How will the applicant prove that the principle of unjust enrichment does not apply in his case?

How will the applicant prove that the principle of unjust enrichment does not apply in his case?
Question 18
Bill
Refunds
Faq On GST (2nd Edition) Dated 31.3.2017
Q 18. How will the applicant prove that the principle of unjust enrichment does not apply in his case?
Ans. Where the claim of refund is less than ₹ 2 Lakh, a selfdeclaration by the applicant based on the documentary or other evidences available with him, certifying that the incidence of tax has not been passed

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