1992 (2) TMI 249 - AT - Central Excise

Summary

The judgment grants waiver of pre-deposit and stay of recovery pending appeal as the Assistant Collector cannot reopen the matter after refund order. High Court directed refund subject to executing a bond. Authorities denied benefit based on unjust enrichment without invoking relevant provisions. Good case on merits for petitioners. Case to be transmitted to CEGAT, New Delhi.