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PROCEDURE FOR DEALING WITH REFUND THEREAFTER INCLUDING EXAMINATION OF PRINCIPLE OF UNJUST ENRICHMENT

Para 10 - Business Processes for GST on Refund Process - Goods and Services Tax - Para 10 - PROCEDURE FOR DEALING WITH REFUND THEREAFTER INCLUDING EXAMINATION OF PRINCIPLE OF UNJUST ENRICHMENT : 10.0 Once the refund application is found to be complete and the fact of completeness has been intimated to the applicant, the jurisdictional tax authority should examine the same in the light of the provisions of the GST Law relating to refund. Important parameters include the timeliness of refund appli .....

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e incorporated in the GST law. The burden of discharging the obligation under unjust enrichment should be on the applicant and documents manifesting the same should be submitted along with the application. As discussed above, a Chartered Accountant s Certificate certifying the fact of non-passing of the GST burden by the taxpayer, being claimed as refund should be submitted. The GST Law Drafting Committee may prescribe a threshold amount below which self-certification (instead of CA Certificate) .....

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