2001 (10) TMI 825 - AT - Central Excise

Summary

The case involved M/s. Birla Corporation Ltd. seeking a stay on the order directing deposit of refund amount to Consumer Welfare Fund. The Tribunal rejected the stay application as no excise duty demand or penalty was imposed on the applicants, and the issue of unjust enrichment needed detailed hearing. The case was scheduled for final hearing on 19-11-2001.