Refund recovery and pre-deposit waiver: Tribunal grants stay where earlier refund order appeared final and bond was complied with.

A refund dispute arising from departmental objections on unjust enrichment led the Tribunal to grant interim protection pending appeal. It recorded a prima facie view that once a refund order had been passed, the assessing authority could not reopen it for recovery at that stage, and noted that a High Court-directed refund subject to bond had already been complied with. On balance of convenience and prima facie merits, the appellant was held entitled to waiver of pre-deposit and stay of recovery, with the bond continuing in force until disposal of the appeal.

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Issues: Whether waiver of pre-deposit and stay of recovery should be granted pending appeal in a refund matter, and whether the refund granted earlier could be treated as open to recovery at this stage.

Analysis: The application arose from a refund already granted under the cited notifications, followed by departmental proceedings on the ground of unjust enrichment. The Tribunal recorded a prima facie view that once an order of refund had been passed, it could not be reopened by the assessing authority, and also noted that the High Court had directed refund subject to a bond, which had already been complied with. On balance of convenience and the prima facie merits, the Tribunal found the appellant entitled to interim protection.

Outcome: Waiver of pre-deposit was granted and recovery of the disputed amount was stayed pending disposal of the appeal, with the bond to continue in force.

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