Answer

1. F

   Facts

   For many refund types, you must show that the tax burden was not passed on to anyone else. For claims above Rs 2 lakh in those categories, a CA or cost accountant certificate is required. Refunds of ITC on exports and certain other types do not need this.

2. P

   Provisions and law

   • Sec 54(8), CGST Act 2017Refund is paid to the applicant only where the tax incidence has not been passed on, for specified cases
   • Rule 89(2)(m), CGST Rules 2017CA or cost accountant certificate for refunds above Rs 2 lakh where unjust enrichment applies
3. A

   Analysis

   Example: a refund of excess tax paid on a domestic sale of Rs 3 lakh needs a certificate that the customer was not charged that tax, or that it was refunded to him. For refunds below Rs 2 lakh, a declaration is enough. Check whether your refund type needs it before the officer asks.

4. C

   Conclusion

   1. 1Check whether your refund type is covered by unjust enrichment
   2. 2Check if the amount is above Rs 2 lakh
   3. 3Get a CA certificate with supporting records
   4. 4Upload it with the application or RFD-09

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.