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    <title>2006 (12) TMI 250 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal granted waiver of the demand for the return of over Rs. 22 crores paid as drawback amount for exports to Russia, finding the evidence of non-export to Russia unreliable. However, the Tribunal directed the appellant to deposit Rs. 2.5 crores within eight weeks due to evidence supporting overvaluation of some export consignments, with non-compliance risking dismissal of the appeals. Compliance was emphasized to avoid dismissal.</description>
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      <description>The Tribunal granted waiver of the demand for the return of over Rs. 22 crores paid as drawback amount for exports to Russia, finding the evidence of non-export to Russia unreliable. However, the Tribunal directed the appellant to deposit Rs. 2.5 crores within eight weeks due to evidence supporting overvaluation of some export consignments, with non-compliance risking dismissal of the appeals. Compliance was emphasized to avoid dismissal.</description>
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