https://www.taxtmi.com/caselaws?id=117761 A refund claim arising after duty payment was challenged on unjust enrichment because the duty had been shown separately in gate passes. The applicant argued that provisional assessment and Rule 9B of the Central Excise Rules excluded unjust enrichment, but the Tribunal treated the matter only prima facie for stay purposes and noted the Revenue's contention that refund claims remain subject to unjust enrichment. On that basis, complete waiver of pre-deposit was not justified, and only partial waiver was granted, with a deposit required before the appeal could be heard. en-us Fri, 10 Mar 2006 00:00:00 +0530 Tue, 26 Jun 2012 13:29:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117761 A refund claim arising after duty payment was challenged on unjust enrichment because the duty had been shown separately in gate passes. The applicant argued that provisional assessment and Rule 9B of the Central Excise Rules excluded unjust enrichment, but the Tribunal treated the matter only prima facie for stay purposes and noted the Revenue's contention that refund claims remain subject to unjust enrichment. On that basis, complete waiver of pre-deposit was not justified, and only partial waiver was granted, with a deposit required before the appeal could be heard. Case-Laws Central Excise Fri, 10 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117761