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?
\nAns. 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<\/p>\n
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