https://www.taxtmi.com/caselaws?id=113731 Re-imported exported excisable goods may qualify for interim relief where the applicable rules appear to cover reconditioning, refining, re-making or similar processes and the order offers no clear basis for disallowing credit. The note explains that bulk drugs were exported, later re-imported, further processed, and partly re-exported, yet no finding was recorded that the goods fell outside the relevant re-import rule. On that footing, a prima facie case was shown for waiver of pre-deposit and stay of recovery of duty and penalty pending appeal. en-us Fri, 17 Oct 2003 00:00:00 +0530 Tue, 08 May 2012 11:13:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113731 Re-imported exported excisable goods may qualify for interim relief where the applicable rules appear to cover reconditioning, refining, re-making or similar processes and the order offers no clear basis for disallowing credit. The note explains that bulk drugs were exported, later re-imported, further processed, and partly re-exported, yet no finding was recorded that the goods fell outside the relevant re-import rule. On that footing, a prima facie case was shown for waiver of pre-deposit and stay of recovery of duty and penalty pending appeal. Case-Laws Central Excise Fri, 17 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113731