https://www.taxtmi.com/caselaws?id=754982 A refund arising from finalisation of a provisional customs assessment cannot exceed the amount fixed by the final re-assessment unless that reassessment is first challenged and altered. If an assessee claims more than the amount finally determined, the excess claim is treated as a separate refund claim and must satisfy the statutory requirements under Section 27 of the Customs Act, 1962, including limitation and unjust enrichment. Where the final re-assessment remains unchallenged and has attained finality, the refund sanctioning authority is bound by it and cannot grant a higher amount. The balance refund claim was therefore not maintainable within the unmodified final assessment and statutory refund regime. en-us Fri, 28 Jun 2024 00:00:00 +0530 Wed, 03 Jul 2024 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754982 A refund arising from finalisation of a provisional customs assessment cannot exceed the amount fixed by the final re-assessment unless that reassessment is first challenged and altered. If an assessee claims more than the amount finally determined, the excess claim is treated as a separate refund claim and must satisfy the statutory requirements under Section 27 of the Customs Act, 1962, including limitation and unjust enrichment. Where the final re-assessment remains unchallenged and has attained finality, the refund sanctioning authority is bound by it and cannot grant a higher amount. The balance refund claim was therefore not maintainable within the unmodified final assessment and statutory refund regime. Case-Laws Customs Fri, 28 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754982