https://www.taxtmi.com/caselaws?id=288167 Refunds arising from finalisation of provisional assessment under customs law are not governed by the doctrine of unjust enrichment. The Tribunal treated the customs framework for finalising provisional assessments as parallel to the Central Excise regime considered by the Supreme Court under Rule 9B(5), and followed its earlier decisions on that basis. Where a refund is otherwise admissible on merits, it need not be credited to the Consumer Welfare Fund merely because of unjust enrichment. The operative effect is that the claimant is entitled to the refund. en-us Fri, 06 Sep 2002 00:00:00 +0530 Sat, 23 May 2020 11:19:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288167 Refunds arising from finalisation of provisional assessment under customs law are not governed by the doctrine of unjust enrichment. The Tribunal treated the customs framework for finalising provisional assessments as parallel to the Central Excise regime considered by the Supreme Court under Rule 9B(5), and followed its earlier decisions on that basis. Where a refund is otherwise admissible on merits, it need not be credited to the Consumer Welfare Fund merely because of unjust enrichment. The operative effect is that the claimant is entitled to the refund. Case-Laws Customs Fri, 06 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288167