Question 18 - How will the person prove that the principle of unjust enrichment do not apply in his case? - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 18. How will the person prove that the principle of unjust enrichment do not apply in his case? Ans. The person concerned may furnish together with the application such document(s) or evidence(s) to establish that the amount of tax and interest, if any, paid on such tax or any other amount paid in relation to which such refund is claimed was not passed on by him to any other person section 38(3)(b). Further, to provide relief to taxpayers the above sub-section also provides that where the refund amount, as claimed, is less than ₹ 5 lakh a self-declaration will only be required.