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

Question 18 – Draft-Bills-Reports – Refunds – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 18 – 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 on to any other person would make him eligible to get refund. However, if the

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