https://www.taxtmi.com/caselaws?id=367078 A provisional assessment remains provisional for all relevant valuation and duty issues until finalisation, so there is no basis to confine that status to a single component of assessable value. Refunds arising from finalisation of provisional assessments for periods before the introduction of unjust enrichment are not barred by that doctrine, and duty paid during the provisional period must be included in the refundable amount. The valuation position was sustained, while the refund claim succeeded on unjust enrichment and computation. en-us Wed, 04 Jul 2018 00:00:00 +0530 Sat, 15 Sep 2018 07:37:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367078 A provisional assessment remains provisional for all relevant valuation and duty issues until finalisation, so there is no basis to confine that status to a single component of assessable value. Refunds arising from finalisation of provisional assessments for periods before the introduction of unjust enrichment are not barred by that doctrine, and duty paid during the provisional period must be included in the refundable amount. The valuation position was sustained, while the refund claim succeeded on unjust enrichment and computation. Case-Laws Central Excise Wed, 04 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367078