Unjust enrichment prevents a refund where the claimant has already recovered the duty cost from their buyer by including it in the sale price — refunding to the seller in such a case would give them a windfall at the Government's expense. The presumption operates against the claimant in most commercial transactions, and rebuttal requires documentary evidence that the duty was absorbed and not passed on. CBLE tests both the presumption and the rebuttal mechanism consistently.

Yes. The relevant date differs depending on the basis of the refund claim — for duty paid under protest it runs from the date of payment, for duty paid pursuant to an order subsequently set aside it runs from the date of the appellate order, and for erroneous payment it runs from the date the duty was paid. CBLE presents specific scenarios and tests whether candidates identify the correct relevant date before computing the limitation period.

For exporters who pay IGST on exported goods and seek a refund under the zero-rating mechanism, the Shipping Bill filed on ICEGATE serves as the deemed refund application — the exporter does not need to file a separate refund claim. The GSTN-ICEGATE data matching system processes the refund automatically when the Shipping Bill data matches the GSTR-1 and GSTR-3B returns filed with GST authorities. CBLE tests this automated mechanism and the common failure points.

The most common blockages are EGM-Shipping Bill data mismatches, discrepancies between GSTR-1 invoice data and Shipping Bill invoice data, GSTR-3B non-filing for the relevant period, and bank account validation failures on PFMS. Each blockage has a specific resolution procedure — some resolved through ICEGATE, others through GST portal amendments — and CBLE tests the cause-and-remedy chain for each.

Under Section 27A, interest is payable by the Government on refunds not made within three months of the refund application at the rate prescribed by notification. Interest runs from the date immediately after the expiry of the three-month period until the date of actual refund. The rate, the trigger date, and the three-month processing window are CBLE-testable details.