https://www.taxtmi.com/caselaws?id=121890 Refund arising from finalisation of provisional assessment under the Customs Act, 1962 is treated as part of a self-contained statutory process, and the excess duty becomes refundable on adjustment. Such refund stands on a different footing from an independent claim under Section 27, so the doctrine of unjust enrichment does not apply. As the refund flows directly from finalisation of the provisional assessment rather than from a fresh claim for return of duty, the assessee is entitled to the refund. en-us Thu, 31 May 2007 00:00:00 +0530 Fri, 17 Nov 2017 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121890 Refund arising from finalisation of provisional assessment under the Customs Act, 1962 is treated as part of a self-contained statutory process, and the excess duty becomes refundable on adjustment. Such refund stands on a different footing from an independent claim under Section 27, so the doctrine of unjust enrichment does not apply. As the refund flows directly from finalisation of the provisional assessment rather than from a fresh claim for return of duty, the assessee is entitled to the refund. Case-Laws Customs Thu, 31 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121890