https://www.taxtmi.com/caselaws?id=153669 A claim for total waiver of pre-deposit was rejected because the record showed no evidence that the inputs used in manufacture had suffered Central Excise duty, creating a prima facie case against complete relief under the drawback framework. The Tribunal nonetheless considered financial hardship and balanced revenue interests, and directed deposit of 50% of the confirmed amount within six weeks. On such deposit, the balance pre-deposit was waived and recovery of the remainder stayed pending appeal. en-us Tue, 04 Aug 2009 00:00:00 +0530 Fri, 26 Jul 2013 16:33:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153669 A claim for total waiver of pre-deposit was rejected because the record showed no evidence that the inputs used in manufacture had suffered Central Excise duty, creating a prima facie case against complete relief under the drawback framework. The Tribunal nonetheless considered financial hardship and balanced revenue interests, and directed deposit of 50% of the confirmed amount within six weeks. On such deposit, the balance pre-deposit was waived and recovery of the remainder stayed pending appeal. Case-Laws Customs Tue, 04 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153669