https://www.taxtmi.com/caselaws?id=31661 HC dismissed the appeal. The court held that prior to 13.7.2006, on finalisation of provisional assessment any excess duty discovered entitled the assessee to a refund (and interest) without a separate claim by the assessee. The amendment effective 13.7.2006 incorporated the proviso from s.27 into s.18, bringing in the unjust enrichment principle; that amendment is not clarificatory or retrospective and cannot be applied to pending proceedings. Consequently s.18's pre-amendment position (refund without claim) applied only up to 12.7.2006. en-us Wed, 24 Sep 2008 00:00:00 +0530 Thu, 06 Nov 2025 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31661 HC dismissed the appeal. The court held that prior to 13.7.2006, on finalisation of provisional assessment any excess duty discovered entitled the assessee to a refund (and interest) without a separate claim by the assessee. The amendment effective 13.7.2006 incorporated the proviso from s.27 into s.18, bringing in the unjust enrichment principle; that amendment is not clarificatory or retrospective and cannot be applied to pending proceedings. Consequently s.18's pre-amendment position (refund without claim) applied only up to 12.7.2006. Case-Laws Customs Wed, 24 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31661