Question 18 - How will the applicant prove that the principle of unjust enrichment does not apply in his case? - 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 Rs. 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 claim of refund is more than Rs. 2 Lakh, the applicant is required to submit a certificate from a Chartered Accountant or a Cost Accountant to the effect that the incidence of tax has not been passed on to any other person.