https://www.taxtmi.com/highlights?id=22252 The assessee has paid provisional duty which gets reduced on final assessment. - For refund on this account, no application is required to be filed u/s 27 of the Act and therefore, sub-Section (2) relating to unjust enrichment is not applicable. - HC en-us Thu, 26 Mar 2015 11:08:06 +0530 Thu, 26 Mar 2015 11:08:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=22252 The assessee has paid provisional duty which gets reduced on final assessment. - For refund on this account, no application is required to be filed u/s 27 of the Act and therefore, sub-Section (2) relating to unjust enrichment is not applicable. - HC Highlights Customs Thu, 26 Mar 2015 11:08:06 +0530 https://www.taxtmi.com/highlights?id=22252