https://www.taxtmi.com/caselaws?id=54406 The Tribunal set aside the impugned order rejecting the refund claim based on tariff value reduction and unjust enrichment in provisional assessment. Relying on precedent, it held that unjust enrichment does not apply to refunds from finalization of provisional assessments. The Tribunal accepted the argument that duty incidence was not passed on to customers, granting the refund claim without unjust enrichment provisions. The matter was remanded to the original authority to reconsider the claim without unjust enrichment, with a directive to finalize the refund within four months. en-us Fri, 11 Feb 2005 00:00:00 +0530 Tue, 19 Oct 2010 18:20:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54406 The Tribunal set aside the impugned order rejecting the refund claim based on tariff value reduction and unjust enrichment in provisional assessment. Relying on precedent, it held that unjust enrichment does not apply to refunds from finalization of provisional assessments. The Tribunal accepted the argument that duty incidence was not passed on to customers, granting the refund claim without unjust enrichment provisions. The matter was remanded to the original authority to reconsider the claim without unjust enrichment, with a directive to finalize the refund within four months. Case-Laws Customs Fri, 11 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54406