https://www.taxtmi.com/caselaws?id=794784 Refund arising on finalisation of provisional assessment under the Customs Act was held to fall within the special provisional-assessment regime, not to be tested as an ordinary refund claim, and the assessee was entitled to the excess amount after final assessment. The Court further held that the doctrine of unjust enrichment and the presumption of passing on duty incidence do not apply to such a refund claim after finalisation; on the facts, the Tribunal had also found that the differential duty was not passed on. The questions of law were answered against the Revenue and the refund entitlement was upheld. en-us Wed, 01 Jul 2026 00:00:00 +0530 Sat, 11 Jul 2026 08:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794784 Refund arising on finalisation of provisional assessment under the Customs Act was held to fall within the special provisional-assessment regime, not to be tested as an ordinary refund claim, and the assessee was entitled to the excess amount after final assessment. The Court further held that the doctrine of unjust enrichment and the presumption of passing on duty incidence do not apply to such a refund claim after finalisation; on the facts, the Tribunal had also found that the differential duty was not passed on. The questions of law were answered against the Revenue and the refund entitlement was upheld. Case-Laws Customs Wed, 01 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794784