https://www.taxtmi.com/caselaws?id=34006 Refunds arising from finalisation of provisional assessment under the Customs Act remain subject to Section 27 and the doctrine of unjust enrichment, so duty-related amounts cannot be refunded unless the incidence was not passed on. The same bar applies to the balance amount appropriated towards duty after confiscation was set aside and the deposit was adjusted partly towards duty and partly towards fine. By contrast, redemption fine under Section 125 is not a duty levy, is compensatory in nature, and is outside the scope of unjust enrichment; the assessee was entitled to refund of the balance fine with interest. en-us Thu, 25 Jun 2009 00:00:00 +0530 Wed, 09 Sep 2009 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34006 Refunds arising from finalisation of provisional assessment under the Customs Act remain subject to Section 27 and the doctrine of unjust enrichment, so duty-related amounts cannot be refunded unless the incidence was not passed on. The same bar applies to the balance amount appropriated towards duty after confiscation was set aside and the deposit was adjusted partly towards duty and partly towards fine. By contrast, redemption fine under Section 125 is not a duty levy, is compensatory in nature, and is outside the scope of unjust enrichment; the assessee was entitled to refund of the balance fine with interest. Case-Laws Customs Thu, 25 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34006