Is principle of unjust enrichment applicable in case of refund on exports?
The principle of unjust enrichment would be applicable in all cases of refund except in the following cases:- 1. Refund of tax paid on zero-rated supplies of goods or services or both or on inputs or input services used in making such zero-rated supplies 2. Unutilized input tax credit in respect of (i) zero-rated supplies […]
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