https://www.taxtmi.com/caselaws?id=50279 Refund arising directly from finalisation of a provisional customs assessment is not treated as an independent refund claim for the ordinary limitation and unjust enrichment bars applicable to standalone applications. Applying Mafatlal Industries, the Tribunal held that once the Department finalised the provisional assessment, the refund accrued as a consequence of that finalisation and was therefore not hit by Section 27 limitation in the same manner as a separate refund claim. It further held that the doctrine of unjust enrichment did not bar the refund in this context. The assessee was entitled to the refund. en-us Fri, 25 Aug 2000 00:00:00 +0530 Fri, 20 Aug 2010 17:30:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50279 Refund arising directly from finalisation of a provisional customs assessment is not treated as an independent refund claim for the ordinary limitation and unjust enrichment bars applicable to standalone applications. Applying Mafatlal Industries, the Tribunal held that once the Department finalised the provisional assessment, the refund accrued as a consequence of that finalisation and was therefore not hit by Section 27 limitation in the same manner as a separate refund claim. It further held that the doctrine of unjust enrichment did not bar the refund in this context. The assessee was entitled to the refund. Case-Laws Central Excise Fri, 25 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50279