https://www.taxtmi.com/caselaws?id=3066 Refund arising from finalisation of provisional assessment under the Customs Act was held not to attract the bar of unjust enrichment where the excess duty was specifically identified on the facts. In that setting, the refund was treated as consequential relief and could be granted without insisting on a fresh refund claim. The claimed exemption benefits, duty-free stores benefit, and deduction based on ship LDT were rejected because the vessel had been permitted for ship breaking, was no longer a foreign-going vessel, and no evidence supported exclusion of fuel, oil, foodstuffs, or bonded items from LDT. en-us Wed, 10 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3066 Refund arising from finalisation of provisional assessment under the Customs Act was held not to attract the bar of unjust enrichment where the excess duty was specifically identified on the facts. In that setting, the refund was treated as consequential relief and could be granted without insisting on a fresh refund claim. The claimed exemption benefits, duty-free stores benefit, and deduction based on ship LDT were rejected because the vessel had been permitted for ship breaking, was no longer a foreign-going vessel, and no evidence supported exclusion of fuel, oil, foodstuffs, or bonded items from LDT. Case-Laws Customs Wed, 10 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3066