Unjust enrichment in provisional assessment refunds fails where invoices and certificate show duty was not recovered from dealers.

Refund arising from finalisation of provisional assessment was found not to be barred by unjust enrichment where invoices showed a higher discount than the provisional discount and a chartered accountant's certificate confirmed that the differential duty had not been recovered from dealers. In the absence of any contrary verification report or rebuttal evidence from the Revenue, the requirements in the Board's Circular dated 23.06.2004 were treated as satisfied, and the refund sanction was upheld.

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Issues: Whether refund arising from finalisation of provisional assessment was barred by unjust enrichment.

Analysis: The respondent produced invoices showing higher discount than the provisional discount adopted, along with a chartered accountant's certificate stating that the differential duty had not been recovered from dealers. The Revenue did not produce any contrary verification report or other evidence to rebut this material. On these facts, the requirements relied upon in the Board's Circular dated 23.06.2004 were treated as satisfied, and the refund was found to have been correctly sanctioned.

Conclusion: The refund was not hit by unjust enrichment and the sanction of refund was upheld.

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