https://www.taxtmi.com/caselaws?id=112492 The drawback dispute turned on whether the exported goods matched the goods described in the drawback schedule. On the materials before CESTAT, including the test report, the samples appeared to be heat resistant tension tape because they retained their elongation under fixed force at the relevant temperature. That factual indication was sufficient at the interim stage to show a strong prima facie case on merits, supporting waiver of pre-deposit of duty and penalty and stay of recovery pending the appeals. en-us Mon, 20 Sep 2004 00:00:00 +0530 Mon, 30 Apr 2012 12:49:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112492 The drawback dispute turned on whether the exported goods matched the goods described in the drawback schedule. On the materials before CESTAT, including the test report, the samples appeared to be heat resistant tension tape because they retained their elongation under fixed force at the relevant temperature. That factual indication was sufficient at the interim stage to show a strong prima facie case on merits, supporting waiver of pre-deposit of duty and penalty and stay of recovery pending the appeals. Case-Laws Customs Mon, 20 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112492