https://www.taxtmi.com/caselaws?id=127031 Credit was treated as prima facie available where special additional duty had been discharged by debit under the relevant export schemes, because Customs had completed assessment without objection and the dispute arose only on audit. Circular No. 27/2006-Cus. and Para 3.7.7 of the EXIM Policy both supported adjustment of additional customs duty paid by cash or by debit as Cenvat credit or duty drawback. On that basis, a strong prima facie case was found, and complete waiver of pre-deposit with stay of recovery was granted pending appeal. en-us Fri, 07 Nov 2008 00:00:00 +0530 Mon, 11 Feb 2013 14:21:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127031 Credit was treated as prima facie available where special additional duty had been discharged by debit under the relevant export schemes, because Customs had completed assessment without objection and the dispute arose only on audit. Circular No. 27/2006-Cus. and Para 3.7.7 of the EXIM Policy both supported adjustment of additional customs duty paid by cash or by debit as Cenvat credit or duty drawback. On that basis, a strong prima facie case was found, and complete waiver of pre-deposit with stay of recovery was granted pending appeal. Case-Laws Central Excise Fri, 07 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127031