https://www.taxtmi.com/caselaws?id=116191 Refund or adjustment arising on finalisation of provisional assessment under Section 18(2) of the Customs Act, 1962 was treated as distinct from a standard refund claim under Section 27. The Tribunal applied the cited authorities to hold that the doctrine of unjust enrichment did not bar the assessee's claim in the same manner as it would in an ordinary refund case. On that basis, recovery pending appeal was not justified, and full waiver with stay of recovery was granted in favour of the assessee. en-us Mon, 24 Mar 2003 00:00:00 +0530 Fri, 08 Jun 2012 17:31:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116191 Refund or adjustment arising on finalisation of provisional assessment under Section 18(2) of the Customs Act, 1962 was treated as distinct from a standard refund claim under Section 27. The Tribunal applied the cited authorities to hold that the doctrine of unjust enrichment did not bar the assessee's claim in the same manner as it would in an ordinary refund case. On that basis, recovery pending appeal was not justified, and full waiver with stay of recovery was granted in favour of the assessee. Case-Laws Customs Mon, 24 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116191