Unjust enrichment does not apply to refunds from provisional customs assessment, leaving finalisation-based refund claims maintainable.

Refund arising from finalisation of provisional assessment under Section 18 of the Customs Act is governed by the special refund mechanism attached to that assessment and is not tested on unjust enrichment. Treating provisional assessment as analogous to Rule 9B of the Central Excise Rules, the Tribunal applied the governing precedent on refunds consequent upon final assessment and concluded that the doctrine of unjust enrichment does not apply to such claims. The refund claims were therefore maintainable without requiring proof that the burden had not been passed on.

---

---

Issues: Whether the doctrine of unjust enrichment applies to refund arising from provisional assessment under Section 18 of the Customs Act.

Analysis: The dispute concerned refund claims made after finalisation of provisional assessment. The Tribunal noted that provisional assessment under Section 18 operates on a footing similar to Rule 9B of the Central Excise Rules. Relying on the ratio in the governing precedent and the treatment of refunds consequent upon final assessment, the Tribunal held that such refund is not to be tested on the basis of unjust enrichment.

Conclusion: The doctrine of unjust enrichment does not apply to provisional assessment under Section 18 of the Customs Act, and the refund claims were maintainable without its application.

Ratio Decidendi: Refund arising directly from finalisation of provisional assessment is governed by the special refund mechanism attached to that assessment and is not subject to the doctrine of unjust enrichment.

---