https://www.taxtmi.com/caselaws?id=94040 Refund arising from finalisation of provisional customs assessment is payable to the importer under Section 18(2) of the Customs Act, because excess duty adjusted on final assessment is treated as refundable in the same manner as under Rule 9B(5) of the Central Excise Rules. Applying the parallel reasoning recognised in excise law, such a refund is not defeated by the general refund restrictions in Section 27 or by the doctrine of unjust enrichment. The operative effect is that customs refund claims linked solely to provisional assessment finalisation are to be allowed in accordance with the statutory adjustment mechanism. en-us Wed, 30 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 16:15:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94040 Refund arising from finalisation of provisional customs assessment is payable to the importer under Section 18(2) of the Customs Act, because excess duty adjusted on final assessment is treated as refundable in the same manner as under Rule 9B(5) of the Central Excise Rules. Applying the parallel reasoning recognised in excise law, such a refund is not defeated by the general refund restrictions in Section 27 or by the doctrine of unjust enrichment. The operative effect is that customs refund claims linked solely to provisional assessment finalisation are to be allowed in accordance with the statutory adjustment mechanism. Case-Laws Customs Wed, 30 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94040