https://www.taxtmi.com/caselaws?id=83922 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. en-us Mon, 03 Feb 1992 00:00:00 +0530 Mon, 18 Jul 2011 16:51:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83922 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. Case-Laws Central Excise Mon, 03 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83922