https://www.taxtmi.com/caselaws?id=119557 Refund of customs duty arising on finalisation of provisional assessment cannot be appropriated against a separate duty demand that is still under challenge and has not attained finality. The adjustment is therefore not legally sustainable. The text also states that customs refund claims must be tested on unjust enrichment where the statutory refund framework requires it, and that reasoning applicable to pre-amendment central excise refunds cannot be applied mechanically to customs. The refund claim was remitted for fresh examination on unjust enrichment under customs law. en-us Mon, 03 Apr 2006 00:00:00 +0530 Wed, 11 Jul 2012 17:40:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119557 Refund of customs duty arising on finalisation of provisional assessment cannot be appropriated against a separate duty demand that is still under challenge and has not attained finality. The adjustment is therefore not legally sustainable. The text also states that customs refund claims must be tested on unjust enrichment where the statutory refund framework requires it, and that reasoning applicable to pre-amendment central excise refunds cannot be applied mechanically to customs. The refund claim was remitted for fresh examination on unjust enrichment under customs law. Case-Laws Customs Mon, 03 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119557