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<h1>Appeal for Service Tax Waiver Denied, Rs. 50k Deposit Required</h1> <h3>MUKAND LIMITED Versus COMMISSIONER OF C. EX., MUMBAI-VI</h3> The appeal for waiver of pre-deposit and stay of recovery of service tax was denied by the Tribunal due to lack of a strong case on merits or financial ... Refund - Unjust enrichment - Stay/Dispensation of pre-deposit The appeal sought waiver of pre-deposit and stay of recovery of Rs. 50,000 service tax. The applicants claimed no duty incidence on customers due to lack of credit issuance. Tribunal found no strong case on merits or financial hardship, rejecting the application and ordering deposit within eight weeks. Compliance to be reported by 1-8-2002.