https://www.taxtmi.com/caselaws?id=2222 A refund claim filed before finalisation of provisional assessment can itself operate as a challenge to the assessment, so rejection on the basis that the assessment was not separately contested is not warranted. The Tribunal also treated the exemption conditions for special additional duty as satisfied where the importer had completed the prescribed registration, application, bond, and end-use account requirements, and it accepted that the refund was not barred by unjust enrichment because the duty was shown as receivable and not passed on. On those grounds, the refund was held admissible. en-us Tue, 15 May 2007 00:00:00 +0530 Tue, 15 Apr 2008 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2222 A refund claim filed before finalisation of provisional assessment can itself operate as a challenge to the assessment, so rejection on the basis that the assessment was not separately contested is not warranted. The Tribunal also treated the exemption conditions for special additional duty as satisfied where the importer had completed the prescribed registration, application, bond, and end-use account requirements, and it accepted that the refund was not barred by unjust enrichment because the duty was shown as receivable and not passed on. On those grounds, the refund was held admissible. Case-Laws Customs Tue, 15 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2222