Provisional assessment refund allows excess duty recovery where revised price list approval was pending and unjust enrichment did not apply.

During pendency of approval of a revised price list seeking lower assessable value, the assessments were treated as provisional rather than final on the basis of the earlier approved price list, so the excess duty paid at the higher value became refundable. The bar of unjust enrichment was held inapplicable to such provisional assessments, and the refund claim was legally admissible, entitling the assessee to return of the duty amount.

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Issues: Whether refund of duty was admissible where the revised price list seeking a downward revision of assessable value was pending approval and the duty had been paid at the higher earlier assessable value, and whether the bar of unjust enrichment applied.

Analysis: During the pendency of approval of the revised price list, the assessments were treated as provisional rather than as final assessments under the earlier approved price list. On that basis, the excess duty paid on the higher assessable value became refundable. The bar of unjust enrichment was held inapplicable to such provisional assessments.

Conclusion: The refund claim was held to be legally admissible and the assessee was entitled to return of the duty amount.

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