Provisional assessment refunds must be tested for unjust enrichment and supported by proper verification of evidence.

Refund arising from finalisation of provisional assessment must be examined under the provisional assessment framework together with the doctrine of unjust enrichment. The claimant must establish that the duty burden was not passed on, and evidence such as books of account, balance-sheet treatment and chartered accountant certification may be relevant to that inquiry. Where such material has not been properly verified, the refund determination is unsustainable and requires reconsideration on a fresh assessment of the evidence relating to passing of duty burden.

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Issues: Whether the refund claimed on finalisation of provisional assessment was to be determined in light of the rules governing provisional assessment and the doctrine of unjust enrichment, and whether the matter required fresh verification of the evidence on passing of duty burden.

Analysis: The refund arose from finalisation of provisional assessment and was therefore to be examined under the framework applicable to such adjustments. The claim depended on whether the assessee had established that the duty burden had not been passed on, in view of the statutory presumption relating to unjust enrichment. The record showed that earlier proceedings involving similar refund claims had considered books of account, balance-sheet treatment, and chartered accountant certification as relevant evidence, and the dispute here also turned on whether such materials were sufficient and properly appreciated. In these circumstances, the impugned order was found unsustainable for want of fresh and proper determination on the material evidence.

Conclusion: The matter was required to be reconsidered by the original authority after fresh determination of the refund claim and the evidence relating to unjust enrichment.

Ratio Decidendi: A refund arising from finalisation of provisional assessment must be decided on the basis of whether the claimant has established non-passing of the duty burden, and the relevant evidence must be properly verified before granting or denying refund.

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