goods returned by customer in b2c transactions

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Hi I’m a normal customer (end user) purchased pipes from a registered dealer
Replies (5)
So what is the query.
Delar issued gst bill,after some days I returned some gi pipes to the dealer,he collected the goods & refunded the assessable value only not the tax amount.He informed me that he will not refund the tax element. I wants to know the dealer is correct or not???
Before answering your query. Tell me whether they issued credit note.

In case credit note note issued- the dealer is right because ITC of it is with you.
If credit note issued, then your ITC claimed should be reversed by you.
They will have to refund the tax element in accordance with the principal of
DOCTRINE OF UNJUST ENRICHMENT, since being the ultimate consumer you have not availed ITC

Hi

They never issued any credit note to me,but they received the returned goods & refunded the assessavble value only.Since i'm a end user (normal consumer) i'm not claiming any input tax .

So they should retutned thr AV+GST ??


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