https://www.taxtmi.com/caselaws?id=113730 DTA sales made against foreign exchange were treated, for the purpose of the exemption notification, on the same footing as physical exports. The Tribunal noted that the claimed benefit of Notification No. 13/98-C.E. had been disputed because the clearances were made under one Exim Policy provision rather than the specific provisions said to be covered by the notification, but earlier precedent had already supported equal treatment in such cases. On that basis, the applicants were found to have established a strong prima facie case, supporting total waiver of pre-deposit and stay of recovery pending the appeals. en-us Fri, 17 Oct 2003 00:00:00 +0530 Tue, 08 May 2012 11:01:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113730 DTA sales made against foreign exchange were treated, for the purpose of the exemption notification, on the same footing as physical exports. The Tribunal noted that the claimed benefit of Notification No. 13/98-C.E. had been disputed because the clearances were made under one Exim Policy provision rather than the specific provisions said to be covered by the notification, but earlier precedent had already supported equal treatment in such cases. On that basis, the applicants were found to have established a strong prima facie case, supporting total waiver of pre-deposit and stay of recovery pending the appeals. Case-Laws Central Excise Fri, 17 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113730