https://www.taxtmi.com/caselaws?id=443680 Refund of amounts deposited towards provisional duty on clearance of imported goods is governed by the statutory scheme for provisional assessment under Section 18 of the Customs Act, and entitlement to refund arises on finalisation of assessment. The Court held that the doctrine of unjust enrichment did not bar such refund on these facts, and confined Sahakari Khand Udyog Mandal Ltd. to its own context. Applying Allied Photographics and Oriental Exports, the Court found the impugned judgments had correctly allowed refund of the provisional duty deposits, so the Revenue's challenge failed. en-us Thu, 23 Mar 2023 00:00:00 +0530 Fri, 29 Sep 2023 07:41:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443680 Refund of amounts deposited towards provisional duty on clearance of imported goods is governed by the statutory scheme for provisional assessment under Section 18 of the Customs Act, and entitlement to refund arises on finalisation of assessment. The Court held that the doctrine of unjust enrichment did not bar such refund on these facts, and confined Sahakari Khand Udyog Mandal Ltd. to its own context. Applying Allied Photographics and Oriental Exports, the Court found the impugned judgments had correctly allowed refund of the provisional duty deposits, so the Revenue's challenge failed. Case-Laws Customs Thu, 23 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443680