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Unjust Enrichment does not Apply If GST is Later Refunded to the Customer – Bombay High Court

This is to apprise you about an interesting decision by the Hon’ble Bombay High Court (‘HC’) in the case of Jar Production Private Limited v. UOI, TS-301-HC(BOM)-2022-GST.

The HC was dealing with the facts wherein taxpayer was exporting services and collecting GST from the customers abroad.

The taxpayer filed the refund claim on export of services which was rejected by the GST Authorities on the ground of unjust enrichment.

Source Gaba & Co

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