https://www.taxtmi.com/caselaws?id=50070 Refund arising from finalisation of provisional assessment under Section 18 of the Customs Act is governed by the special refund mechanism attached to that assessment and is not tested on unjust enrichment. Treating provisional assessment as analogous to Rule 9B of the Central Excise Rules, the Tribunal applied the governing precedent on refunds consequent upon final assessment and concluded that the doctrine of unjust enrichment does not apply to such claims. The refund claims were therefore maintainable without requiring proof that the burden had not been passed on. en-us Fri, 17 Nov 2000 00:00:00 +0530 Thu, 19 Aug 2010 15:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50070 Refund arising from finalisation of provisional assessment under Section 18 of the Customs Act is governed by the special refund mechanism attached to that assessment and is not tested on unjust enrichment. Treating provisional assessment as analogous to Rule 9B of the Central Excise Rules, the Tribunal applied the governing precedent on refunds consequent upon final assessment and concluded that the doctrine of unjust enrichment does not apply to such claims. The refund claims were therefore maintainable without requiring proof that the burden had not been passed on. Case-Laws Customs Fri, 17 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50070