Cess-refund to sez
HARSHA BHAT (180 Points)
04 September 2022HARSHA BHAT (180 Points)
04 September 2022
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 04 September 2022
HARSHA BHAT
(180 Points)
Replied 04 September 2022
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 05 September 2022
No
Your query related to section 54(3) & proviso under subsection (4) r/w rule 89(1) & 89(2)(l)
Yes you are correct the 'doctrine of unjust enrichment "is not applicable upto the amount 2 lac but if it is exceeding, then ca certificate is required.
Note : from 1/2/2019 u/s 54(8)(a) the word "Zero rated" has been substituted by "Export" and Exports, thus with this amendment, in case of refund claim arising out of supply to Sez is also being brought under principal of UNJUST ENRICHMENT