https://www.taxtmi.com/caselaws?id=119631 Refunds arising from a court-directed provisional assessment cannot be denied by invoking unjust enrichment where the refund claim is otherwise undisputed on merits. The provisional assessment in issue was made pursuant to a High Court mandamus, and the related order contemplated the consequences of finalisation, including interest depending on whether differential duty was payable or refundable. Applying Mafatlal Industries, the tribunal held that statutory refund restrictions do not defeat refunds already ordered by a court or by a final judicial direction. Bussa Overseas was distinguished on facts. The doctrine of unjust enrichment therefore did not apply, and the assessee was entitled to the refund. en-us Wed, 26 Apr 2006 00:00:00 +0530 Thu, 12 Jul 2012 12:46:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119631 Refunds arising from a court-directed provisional assessment cannot be denied by invoking unjust enrichment where the refund claim is otherwise undisputed on merits. The provisional assessment in issue was made pursuant to a High Court mandamus, and the related order contemplated the consequences of finalisation, including interest depending on whether differential duty was payable or refundable. Applying Mafatlal Industries, the tribunal held that statutory refund restrictions do not defeat refunds already ordered by a court or by a final judicial direction. Bussa Overseas was distinguished on facts. The doctrine of unjust enrichment therefore did not apply, and the assessee was entitled to the refund. Case-Laws Customs Wed, 26 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119631