https://www.taxtmi.com/caselaws?id=152192 A stay application concerning repayment of refund, interest and penalty was allowed on a prima facie basis, and pre-deposit was waived pending appeal. The appellant argued that the product was exempt from excise duty under Notification No. 56/2002-CE, while the respondent objected on unjust enrichment grounds. The objection was noted, but it was treated as an issue for decision on the appeal merits, including the contention that no such charge was raised in the show cause notice. For the limited purpose of interim relief, the prima facie case justified staying the demand and waiving deposit until final disposal of the appeal. en-us Mon, 05 Oct 2009 00:00:00 +0530 Wed, 26 Jun 2013 12:53:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152192 A stay application concerning repayment of refund, interest and penalty was allowed on a prima facie basis, and pre-deposit was waived pending appeal. The appellant argued that the product was exempt from excise duty under Notification No. 56/2002-CE, while the respondent objected on unjust enrichment grounds. The objection was noted, but it was treated as an issue for decision on the appeal merits, including the contention that no such charge was raised in the show cause notice. For the limited purpose of interim relief, the prima facie case justified staying the demand and waiving deposit until final disposal of the appeal. Case-Laws Central Excise Mon, 05 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152192