2009 (1) TMI 640

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....ate, for the Appellant. Shri M.M. Singh, DR, for the Respondent. [Order per : D.N. Panda, Member (J)]. -  The learned Counsel Shri R. Krishnan argues that by virtue of order passed by the learned Commissioners (Appeals), the refund granted by Authority below has become realisable. For such a cause, the appellant has moved an application for stay of operation of the impugned order so ....

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....is on two counts. First is on the valuation aspect governed by Rule 7 of Central Excise Valuation Rules. Second is relating to issue of unjust enrichment. The appellant [who was respondent before the learned Commissioner (Appeals)], has to cross the bar of unjust enrichment. Therefore, during pendency of appeal, the appellants should make pre-deposit. 3. Heard both the sides and perused th....