2004 (1) TMI 151 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Bangalore rejected the Revenue's stay application on an impugned order. The Tribunal found the matter arguable but not convinced of a strong prima facie case for granting stay. The Tribunal allowed an early hearing instead of granting stay, as the impugned order had already been given effect to and refund allowed to the respondents. The Tribunal noted that the provision relating to 'unjust enrichment' introduced in Section 27 cannot apply to refund of export duty under Section 26 of the Customs Act, 1962.