Refund of provisional customs duty deposits follows final assessment and is not barred by unjust enrichment here.

Refund of amounts deposited towards provisional duty on clearance of imported goods is governed by the statutory scheme for provisional assessment under Section 18 of the Customs Act, and entitlement to refund arises on finalisation of assessment. The Court held that the doctrine of unjust enrichment did not bar such refund on these facts, and confined Sahakari Khand Udyog Mandal Ltd. to its own context. Applying Allied Photographics and Oriental Exports, the Court found the impugned judgments had correctly allowed refund of the provisional duty deposits, so the Revenue's challenge failed.

---

---

Issues: Whether refund of amounts deposited towards provisional duty as a condition for clearance of imported goods is admissible after finalisation of assessment under Section 18 of the Customs Act, and whether the doctrine of unjust enrichment bars such refund.

Analysis: The Court held that the controversy was governed by the line of authority recognising that amounts paid during provisional assessment are adjusted on final assessment, and the entitlement to refund depends on the statutory scheme applicable to provisional assessment. The later decision in Sahakari Khand Udyog Mandal Ltd. was confined to its facts and did not displace the principle that, in the context of provisional assessment, refund follows finalisation in accordance with the governing statutory framework. The Court found that the impugned judgments correctly followed the ratio in Allied Photographics and Oriental Exports.

Conclusion: Refund of the provisional duty deposits was not barred in the manner contended by the Revenue, and the appeals failed.

---