https://www.taxtmi.com/caselaws?id=92928 Refund arising on finalisation of provisional customs assessment follows the final assessment itself and is not barred by the ordinary refund limitation period. Where imported inputs are captively consumed in manufacture and are not sold as such, the doctrine of unjust enrichment does not apply to defeat the refund. The departmental objection requiring a separate limitation-based claim was rejected, and the fact of captive use was treated as sufficient to exclude unjust enrichment. The impugned order was set aside and consequential refund directed to be granted. en-us Thu, 18 Feb 1999 00:00:00 +0530 Mon, 07 Nov 2011 11:39:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92928 Refund arising on finalisation of provisional customs assessment follows the final assessment itself and is not barred by the ordinary refund limitation period. Where imported inputs are captively consumed in manufacture and are not sold as such, the doctrine of unjust enrichment does not apply to defeat the refund. The departmental objection requiring a separate limitation-based claim was rejected, and the fact of captive use was treated as sufficient to exclude unjust enrichment. The impugned order was set aside and consequential refund directed to be granted. Case-Laws Customs Thu, 18 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92928