https://www.taxtmi.com/caselaws?id=84349 The Tribunal dismissed the stay application under Section 129E of the Customs Act, finding no strong prima facie case for granting relief to the applicants seeking exemption on imported refractory bricks for an AOD furnace. The Collector's denial of exemption was upheld, emphasizing that the duty had already been paid, and no extraordinary circumstances warranted waiving pre-deposit during the appeal process. The Tribunal directed expedited disposal of the matter in line with the High Court's instructions, clarifying that the respondents would refund the amount if pre-deposit dispensation occurred. en-us Tue, 02 Nov 1993 00:00:00 +0530 Thu, 21 Jul 2011 13:09:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84349 The Tribunal dismissed the stay application under Section 129E of the Customs Act, finding no strong prima facie case for granting relief to the applicants seeking exemption on imported refractory bricks for an AOD furnace. The Collector's denial of exemption was upheld, emphasizing that the duty had already been paid, and no extraordinary circumstances warranted waiving pre-deposit during the appeal process. The Tribunal directed expedited disposal of the matter in line with the High Court's instructions, clarifying that the respondents would refund the amount if pre-deposit dispensation occurred. Case-Laws Customs Tue, 02 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84349