https://www.taxtmi.com/caselaws?id=107006 Refund claims arising from refinalisation of provisional assessments cannot be rejected mechanically on unjust enrichment alone. The character and timing of each payment must be examined, because deposits made after clearance, pursuant to court directions, or during an ongoing dispute may not attract the bar in the same way as duty recovered from buyers. The refund authority must then determine, on the record, whether any amount is refundable and whether it should be paid to the claimant or credited to the Welfare Fund under the statutory refund mechanism. The matter therefore required fresh consideration of the refund claims and related protest-payment questions. en-us Fri, 22 Nov 2002 00:00:00 +0530 Fri, 16 Mar 2012 19:09:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107006 Refund claims arising from refinalisation of provisional assessments cannot be rejected mechanically on unjust enrichment alone. The character and timing of each payment must be examined, because deposits made after clearance, pursuant to court directions, or during an ongoing dispute may not attract the bar in the same way as duty recovered from buyers. The refund authority must then determine, on the record, whether any amount is refundable and whether it should be paid to the claimant or credited to the Welfare Fund under the statutory refund mechanism. The matter therefore required fresh consideration of the refund claims and related protest-payment questions. Case-Laws Central Excise Fri, 22 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107006