No refund in absence of unjust enrichment

Commissioner of CGST Vs Narbada Industries (Jammu & Kashmir High Court) That no refund can be ordered against a party, if that party has not been unjustly enriched or when it has acquired the benefit lawfully. Since the assessee have got the benefit of refund lawfully under the prevailing law, they cannot be directed to refund the same merely on the basis of change of opinion. Facts- A common substantial question of law is sought in the appeal is that – “Whether the assessee is liable to return the Education Cess and Secondary & Higher Education Cess on the changed view of law as s...