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<h1>CESTAT grants waiver of pre-deposit due to excess payment to foreign supplier</h1> The Appellate Tribunal CESTAT, Bangalore granted the appellant waiver of pre-deposit of Rs. 26,223. The excess payment to a foreign supplier, which was ... Waiver of pre-deposit - The lower authorities have confirmed the demand on the ground that the appellant had paid an excess amount to the foreign supplier and had not included the same for the purpose of valuation - Hence, find that the appellant’s claim that any freight assessment should be limited to 20% of the full value seems to be prima facie correct - Decided in favour of assessee. The Appellate Tribunal CESTAT, Bangalore allowed the waiver of pre-deposit of Rs. 26,223 for the appellant in a case where excess payment to a foreign supplier was not included in valuation. Recovery of the amount was stayed until the appeal was disposed of.
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