Provisional customs assessment refunds escape unjust enrichment where final assessment shows excess duty payment.

Refund arising from finalisation of a provisional customs assessment was treated as a consequential adjustment, not an ordinary refund claim. On that basis, the bar of unjust enrichment was held inapplicable to excess duty paid under provisional assessment, following the controlling precedent and the analogy with refunds under Rule 9B(5) of the Central Excise Rules, 1944. The refund claims were therefore not defeated by Section 11B principles, and cash refund of the excess duty was available.

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Issues: Whether refund of customs duty paid on provisional assessment, after final assessment showed excess payment, was barred by unjust enrichment.

Analysis: Refund arising from finalisation of provisional assessment under Section 18 of the Customs Act was held to be analogous to refund consequential to adjustment under Rule 9B(5) of the Central Excise Rules, 1944. The bar of unjust enrichment embodied in Section 11B of the Central Excise Act, 1944 was treated as inapplicable to such consequential refunds, and the principle applied to the customs refund claim on the basis of the controlling precedent.

Conclusion: The refund claims were not hit by unjust enrichment and the appellants were entitled to cash refund of the excess duty paid.

Final Conclusion: Refund consequent upon finalisation of provisional customs assessment was held to be outside the bar of unjust enrichment, and the assessee succeeded in obtaining refund of the excess duty.

Ratio Decidendi: Refund arising directly from finalisation of a provisional assessment is a consequential adjustment and is not governed by the general bar of unjust enrichment applicable to ordinary refund claims.

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