Bombay High Court Allows GST Refund Claim for Export of Services, Holds That Unjust Enrichment Provisions Do Not Apply When Tax Incidence Is Not Passed On to Any Person in India. The Court interpreted Section 54(8)(d) of CGST Act, 2017 and held that in case of export of services, the foreign client is not a 'person' for the purpose of unjust enrichment, and the refund cannot be rejected on that ground.
9 Jun 2022The petitioner, Jar Productions Private Limited, is a company incorporated under the Companies Act, 2013, engaged in providing production services to ...
