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2009 (9) TMI 392 - HC - Central ExciseRefund- Stay/dispensation of pre deposit- The petitioner by the present petition impugns the order dated 24th June 2009 [2009 (247) E.L.T. 622 (Tri. - Mumbai)] whereby the application of the petitioner herein for waiver of pre-deposit has been rejected and the petitioner was called upon to pre-deposit a sum of Rs.66,62,032/- along with the interest as applicable. Held that-. In the instant case, considering the provisions earlier referred to, it would be clear that the doctrine of unjust enrichment would not be applicable. Prima facie, it is a case of refund of duty. In these circumstances, in our opinion, the petitioner having made out a strong prima facie case, calling upon the petitioner to deposit would occasion undue hardship. The application for waiver of pre-deposit ought to have been considered on that test. Thus, the impugned order to the extent it directs the petitioner to deposit the duty along with interest in the sum of Rs. 66,62,032/- is set aside.
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