https://www.taxtmi.com/caselaws?id=219459 Waiver of pre-deposit under Section 129E depends on a prima facie case, undue hardship, balance of convenience and protection of revenue. In examining drawback claims under Section 75 and Rule 3 of the 1995 Drawback Rules, the Tribunal noted that excise component drawback was not admissible where the exporter could not show non-availment of input duty credit. It further stated that a later Board circular could not override the statutory proviso to Rule 3. As no strong prima facie case for complete waiver was shown, only limited relief was granted by requiring deposit of the drawback amount and waiving the balance of the demand, interest and penalty subject to compliance. en-us Mon, 30 Apr 2012 00:00:00 +0530 Fri, 14 Dec 2012 09:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219459 Waiver of pre-deposit under Section 129E depends on a prima facie case, undue hardship, balance of convenience and protection of revenue. In examining drawback claims under Section 75 and Rule 3 of the 1995 Drawback Rules, the Tribunal noted that excise component drawback was not admissible where the exporter could not show non-availment of input duty credit. It further stated that a later Board circular could not override the statutory proviso to Rule 3. As no strong prima facie case for complete waiver was shown, only limited relief was granted by requiring deposit of the drawback amount and waiving the balance of the demand, interest and penalty subject to compliance. Case-Laws Customs Mon, 30 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219459