Unjust enrichment in refund matters required full hearing; interim stay against credit to Consumer Welfare Fund was refused.

The application concerned whether an interim stay should be granted against an order directing a refund to be credited to the Consumer Welfare Fund on the basis of unjust enrichment. The Tribunal held that the applicability of unjust enrichment required a full hearing on the merits and found no ground for interim interference. The stay application was therefore rejected, and the dispute was left for final hearing.

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Issues: Whether stay of operation of the order directing refund amount to be credited to the Consumer Welfare Fund should be granted pending final hearing.

Analysis: The application arose from a refund claim in which the amount sanctioned by the Revenue was directed to be credited to the Consumer Welfare Fund on the basis of unjust enrichment. The question whether the principle of unjust enrichment applied to the facts was held to require full hearing on the merits, and the Tribunal found no ground to stay the impugned order at the interim stage.

Outcome: The stay application was rejected and the matter was left for final hearing.

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