Unjust Enrichment in GST Refunds: Practical Evidence for Passing/Not Passing Incidence - Taxscan

The application of the Doctrine of Unjust Enrichment in India was authoritatively settled by the landmark nine-judge Supreme Court judgment in Mafatlal Industries Ltd. v. Union of India (1997). The Goods and Services Tax (GST) framework in India provides mechanisms for refunding excess tax paid in specific circumstances, such as exports, inverted duty structures, or wrong tax payments. But refund…