Principal of unjust enrichment [ section 54(8) ]

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..... t he has charge /collected GST from the recipient . so the supplier has passes the burden of GST to the recipient. * Where the refund arise and it is paid to supplier, if it will be undeserved benefit from the customer & from the government resulting in unjust enrichment * Doctrine of unjust enrichment (to whom refund given) a) refund should be paid to the consumer who has actually borne th .....

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..... nscience, belong to someone else. (b) That no person can be allowed to enrich inequitably at the expense of another. A right of recovery under the doctrine of 'unjust enrichment' arises where retention of a benefit is considered contrary to justice or against equity Principal of unjust enrichment apply to GST * The concept is inbuilt in Section 54(5) read with Section 54(8) of the CGST Act, .....

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..... ate Government; * (e) the tax and interest, if any, or any other amount paid by the applicant, if he had not passed on the incidence of such tax and interest to any other person; or * (f) the tax or interest borne by such other class of applicants as the Government may, on the recommendations of the Council, by notification, specify. * These are cases where the principle of unjust enri .....

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