https://www.taxtmi.com/caselaws?id=51100 Refund arising from finalisation of a provisional customs assessment was treated as return of a security or provisional deposit, not as duty paid. Where the importer's declared value was accepted on final assessment, the amount deposited under provisional assessment was refundable in full under Section 18 of the Customs Act. The doctrine of unjust enrichment under Section 27 was held inapplicable because refunds linked to provisional assessment fall outside the general refund bar. The analysis also noted that the provisional assessment provisions are in substance comparable to the corresponding excise adjustment mechanism on finalisation. en-us Fri, 08 Feb 2002 00:00:00 +0530 Wed, 22 Sep 2010 16:28:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51100 Refund arising from finalisation of a provisional customs assessment was treated as return of a security or provisional deposit, not as duty paid. Where the importer's declared value was accepted on final assessment, the amount deposited under provisional assessment was refundable in full under Section 18 of the Customs Act. The doctrine of unjust enrichment under Section 27 was held inapplicable because refunds linked to provisional assessment fall outside the general refund bar. The analysis also noted that the provisional assessment provisions are in substance comparable to the corresponding excise adjustment mechanism on finalisation. Case-Laws Customs Fri, 08 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51100