2006 (3) TMI 432

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppellant. Shri Bipen Verma, JDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of Rs. 2,65,285.58. The applicant filed a classification list claiming the benefit of small scale exemption notification. Earlier, the classification list was approved after denying the benefit of Notifi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ue relied on the decision of the Hon'ble Supreme Court in the case of Sahakari Khand Udyog Mandal Ltd. v. CCE reported in 2005 (181) E.L.T. 328 (S.C.) wherein it has been held by the Hon'ble Supreme Court that every refund is subject to the principles of unjust enrichment. 5. Keeping in view the facts and circumstances of the case, prima facie, it is not a fit case for total waiver of amou....