https://www.taxtmi.com/caselaws?id=101222 Amounts deposited at provisional clearance under Section 18 of the Customs Act were treated as security for provisional assessment, not as payment of customs duty, where final assessment accepted the declared value. On that basis, refund arising on finalisation was held outside the ordinary customs duty refund bar under Section 27, by applying the reasoning that Section 18 and Rule 9B of the Central Excise Rules operate on a pari materia basis. The doctrine of unjust enrichment was held inapplicable to such a refund, and the manner in which the amount was shown in the balance sheet was treated as irrelevant. The importer was entitled to refund of the full deposit. en-us Fri, 08 Feb 2002 00:00:00 +0530 Wed, 08 Feb 2012 18:58:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101222 Amounts deposited at provisional clearance under Section 18 of the Customs Act were treated as security for provisional assessment, not as payment of customs duty, where final assessment accepted the declared value. On that basis, refund arising on finalisation was held outside the ordinary customs duty refund bar under Section 27, by applying the reasoning that Section 18 and Rule 9B of the Central Excise Rules operate on a pari materia basis. The doctrine of unjust enrichment was held inapplicable to such a refund, and the manner in which the amount was shown in the balance sheet was treated as irrelevant. The importer was entitled to refund of the full deposit. Case-Laws Customs Fri, 08 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101222