https://www.taxtmi.com/caselaws?id=172037 Where provisional assessments disclose excess duty on some Bills of Entry and short duty on others, the proper officer may consider adjusting the excess against the demand at finalisation, particularly where a refund claim for the excess duty has also been filed in time. Such adjustment is not automatic, because the refund-linked component remains subject to scrutiny under the doctrine of unjust enrichment. The adjudicating authority must recalculate the duty liability after the adjustment exercise and then determine whether the refund element is barred by unjust enrichment. en-us Thu, 16 May 2013 00:00:00 +0530 Thu, 23 Mar 2017 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172037 Where provisional assessments disclose excess duty on some Bills of Entry and short duty on others, the proper officer may consider adjusting the excess against the demand at finalisation, particularly where a refund claim for the excess duty has also been filed in time. Such adjustment is not automatic, because the refund-linked component remains subject to scrutiny under the doctrine of unjust enrichment. The adjudicating authority must recalculate the duty liability after the adjustment exercise and then determine whether the refund element is barred by unjust enrichment. Case-Laws Customs Thu, 16 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172037