Prima facie case for waiver of pre-deposit where accumulated AED credit claim was covered by earlier Tribunal ruling.

On admitted factual parity with an earlier Tribunal ruling, the appellant's claim to re-credit and use accumulated AED (GSI) credit was treated as covered by that precedent. As no contrary decision was cited by the Revenue, the Tribunal found that the appellant had shown a strong prima facie case for interim relief. The operative consequence was waiver of pre-deposit and stay of recovery pending appeal.

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Issues: Whether, on the admitted factual parity with the earlier decision, the appellant had made out a prima facie case for waiver of pre-deposit and stay of recovery.

Analysis: The appellant's entitlement to re-credit and use of accumulated AED (GSI) credit was supported by the earlier Tribunal ruling on identical facts, and the Revenue did not point to any contrary decision. The Tribunal treated the factual and legal position as covered by the earlier decision and found that the appellant had demonstrated a strong prima facie case for interim relief.

Conclusion: The appellant was entitled to waiver of pre-deposit and stay of recovery pending appeal.

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