No unjust enrichment if amount returned to buyer by cheque or credit note :
If tax amount is refunded by cheque or credit note to recipient, there cannot be unjust enrichment. See case law under ‘discount’ in ‘value for GST’.
No unjust enrichment if amount returned to buyer by cheque or credit note :
If tax amount is refunded by cheque or credit note to recipient, there cannot be unjust enrichment. See case law under ‘discount’ in ‘value for GST’.