Whether principle of unjust enrichment will be applicable in refund?

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..... t will be applicable in refund? Ans. The principle of unjust enrichment would be applicable in all cases of refund except in the following cases: - i. Refund of tax paid on zero-rated supplie .....

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..... , either wholly or partially, and for which invoice has not been issued; iv. refund of tax in pursuance of Section 77 of CGST/SGST Act i.e. tax wrongfully collected and paid to Central Governmen .....

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