https://www.taxtmi.com/caselaws?id=102471 Waiver of pre-deposit and stay of recovery in a refund-related excise demand may be refused where the applicant fails to show a strong prima facie case on unjust enrichment under Section 11B of the Central Excise Act, 1944. A subsequent credit note was not accepted as sufficient to establish that the doctrine did not apply, especially when the relevant question had been referred to a Larger Bench. Financial hardship was also rejected because it was not supported by valid evidence, and the amount involved was considered too small to justify relief on that ground. The request for waiver and stay was declined and deposit was directed within eight weeks. en-us Tue, 28 May 2002 00:00:00 +0530 Wed, 15 Feb 2012 10:38:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102471 Waiver of pre-deposit and stay of recovery in a refund-related excise demand may be refused where the applicant fails to show a strong prima facie case on unjust enrichment under Section 11B of the Central Excise Act, 1944. A subsequent credit note was not accepted as sufficient to establish that the doctrine did not apply, especially when the relevant question had been referred to a Larger Bench. Financial hardship was also rejected because it was not supported by valid evidence, and the amount involved was considered too small to justify relief on that ground. The request for waiver and stay was declined and deposit was directed within eight weeks. Case-Laws Central Excise Tue, 28 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102471