https://www.taxtmi.com/caselaws?id=48871 Provisional anti-dumping duty reduced on final determination must be refunded under the special scheme in Section 9A of the Customs Tariff Act, 1975, and that mechanism prevails over the general refund procedure in Section 27 of the Customs Act, 1962. The refund cannot be denied on unjust enrichment grounds where the statute itself mandates repayment of excess duty collected after final assessment. Delayed retention of the excess amount can justify compensatory interest on restitutionary principles, and interest may run from a reasonable period after the final notification until payment. en-us Thu, 01 Mar 2001 00:00:00 +0530 Sat, 07 Aug 2010 10:02:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48871 Provisional anti-dumping duty reduced on final determination must be refunded under the special scheme in Section 9A of the Customs Tariff Act, 1975, and that mechanism prevails over the general refund procedure in Section 27 of the Customs Act, 1962. The refund cannot be denied on unjust enrichment grounds where the statute itself mandates repayment of excess duty collected after final assessment. Delayed retention of the excess amount can justify compensatory interest on restitutionary principles, and interest may run from a reasonable period after the final notification until payment. Case-Laws Customs Thu, 01 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48871