https://www.taxtmi.com/caselaws?id=110660 Refund arising from finalisation of a provisional customs assessment was treated as a consequential adjustment, not an ordinary refund claim. On that basis, the bar of unjust enrichment was held inapplicable to excess duty paid under provisional assessment, following the controlling precedent and the analogy with refunds under Rule 9B(5) of the Central Excise Rules, 1944. The refund claims were therefore not defeated by Section 11B principles, and cash refund of the excess duty was available. en-us Fri, 16 Jan 2004 00:00:00 +0530 Wed, 18 Apr 2012 10:36:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110660 Refund arising from finalisation of a provisional customs assessment was treated as a consequential adjustment, not an ordinary refund claim. On that basis, the bar of unjust enrichment was held inapplicable to excess duty paid under provisional assessment, following the controlling precedent and the analogy with refunds under Rule 9B(5) of the Central Excise Rules, 1944. The refund claims were therefore not defeated by Section 11B principles, and cash refund of the excess duty was available. Case-Laws Customs Fri, 16 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110660