https://www.taxtmi.com/caselaws?id=354739 Refunds arising from provisional assessment are governed by the law in force when the provisional assessment was made, so a later-inserted unjust enrichment condition under Section 18 of the Customs Act cannot be applied retrospectively. For provisional assessments made before 13.07.2006, the refund claim could not be denied on that ground. An accounting entry showing the amount as receivable from Customs and under loans and advances was treated as relevant evidence that duty incidence had not been passed on, although the refund claim required fresh verification to confirm that the receivable entry covered the present claim. The matter was therefore remanded for reconsideration and a fresh order. en-us Tue, 30 Jan 2018 00:00:00 +0530 Fri, 16 Mar 2018 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354739 Refunds arising from provisional assessment are governed by the law in force when the provisional assessment was made, so a later-inserted unjust enrichment condition under Section 18 of the Customs Act cannot be applied retrospectively. For provisional assessments made before 13.07.2006, the refund claim could not be denied on that ground. An accounting entry showing the amount as receivable from Customs and under loans and advances was treated as relevant evidence that duty incidence had not been passed on, although the refund claim required fresh verification to confirm that the receivable entry covered the present claim. The matter was therefore remanded for reconsideration and a fresh order. Case-Laws Customs Tue, 30 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354739