Unjust enrichment does not bar refunds from pre-amendment provisional assessments under the Customs Act.

For refund claims arising from finalisation of provisional assessments for imports made before 14.07.2006, the bar of unjust enrichment did not apply under the settled pre-amendment position. The Tribunal treated the amendment to Section 18 of the Customs Act, 1962 as operative only from 14.07.2006 and not retrospective, so it could not be used to deny refund claims relating to earlier assessments. Refunds in such cases were therefore not liable to be rejected on the ground of unjust enrichment.

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Issues: Whether the doctrine of unjust enrichment applies to a refund claim arising from finalisation of provisional assessment relating to the period prior to the amendment of Section 18 of the Customs Act, 1962 on 14.07.2006.

Analysis: The refund claim arose from imports and assessment finalisation for a period anterior to the amendment of Section 18 of the Customs Act, 1962. The Tribunal noted the consistent line of authority that, for such pre-amendment provisional assessments, the bar of unjust enrichment was not attracted. The later amendment was treated as operative only from 14.07.2006 and not retrospectively applicable to deny refund in the present case.

Conclusion: The doctrine of unjust enrichment did not apply, and the refund was not liable to be denied on that ground.

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