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    <title>2011 (2) TMI 1175 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal denied the appellants&#039; request to waive the deposit requirement due to common issues in multiple appeals. It found the sanction of refund erroneous and ordered recovery of the amount due to inadequate examination of unjust enrichment. The Tribunal emphasized that the waiver of pre-deposit in earlier proceedings did not apply in the current case. It directed the appellants to deposit a specific sum within a specified period and listed related appeals for final hearing to address the issues collectively, providing detailed analysis and specific directions for further proceedings.</description>
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      <description>The Tribunal denied the appellants&#039; request to waive the deposit requirement due to common issues in multiple appeals. It found the sanction of refund erroneous and ordered recovery of the amount due to inadequate examination of unjust enrichment. The Tribunal emphasized that the waiver of pre-deposit in earlier proceedings did not apply in the current case. It directed the appellants to deposit a specific sum within a specified period and listed related appeals for final hearing to address the issues collectively, providing detailed analysis and specific directions for further proceedings.</description>
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