https://www.taxtmi.com/caselaws?id=257265 Excess security deposit paid at the time of provisional clearance of imported goods, when refundable after finalisation of assessment, is not subject to the bar of unjust enrichment. The settled view applied is that such a deposit is distinct from a conventional duty refund, so the refund cannot be denied on the ground that the claimant may have passed on the burden. In this context, the doctrine of unjust enrichment does not operate against repayment of the excess provisional deposit once assessment is finalised and the refundable amount is identified. en-us Fri, 02 May 2014 00:00:00 +0530 Sat, 07 Mar 2015 05:44:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257265 Excess security deposit paid at the time of provisional clearance of imported goods, when refundable after finalisation of assessment, is not subject to the bar of unjust enrichment. The settled view applied is that such a deposit is distinct from a conventional duty refund, so the refund cannot be denied on the ground that the claimant may have passed on the burden. In this context, the doctrine of unjust enrichment does not operate against repayment of the excess provisional deposit once assessment is finalised and the refundable amount is identified. Case-Laws Customs Fri, 02 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257265