Appellate tribunal waives pre-deposit, stays duty recovery, grants full credit to appellants with one-year time lag.

The appellate tribunal waived the pre-deposit requirement, stayed duty recovery, and allowed full credit to the appellants with a one-year time lag, even if the department's case is valid.

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The appellate tribunal waived the requirement of pre-deposit during the appeal and stayed the recovery of duty demanded from the appellants, as they should be entitled to the full credit with a time lag of one year, even if the department's case is valid.

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