Incidence of tax deemed to have been passed to recipient :
Every person who has paid the tax on goods or services or both under this Act shall, unless the contrary is proved by him, be deemed to have passed on the full incidence of such tax to the recipient of such goods or services or both- section 49(9) of CGST Act.
This is for application of doctrine of ‘unjust enrichment’ when refund claim is filed.