https://www.taxtmi.com/caselaws?id=242521 Waiver of pre-deposit and stay of recovery were granted in a refund dispute under Notification No. 102/2007-Cus. The adjudicating authority had sanctioned the refund, but the first appellate authority denied the benefit on the ground that the goods were not imported from an SEZ unit. The Tribunal noted the SEZ development authority's instructions treating Customs exemptions as applicable and proceeded on the basis that movement between SEZ and DTA is to be treated as export/import for the relevant purpose. On that footing, the appellant was found to have established a prima facie case, and recovery was stayed until disposal of the appeal. en-us Thu, 12 Apr 2012 00:00:00 +0530 Fri, 17 Jan 2014 11:12:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242521 Waiver of pre-deposit and stay of recovery were granted in a refund dispute under Notification No. 102/2007-Cus. The adjudicating authority had sanctioned the refund, but the first appellate authority denied the benefit on the ground that the goods were not imported from an SEZ unit. The Tribunal noted the SEZ development authority's instructions treating Customs exemptions as applicable and proceeded on the basis that movement between SEZ and DTA is to be treated as export/import for the relevant purpose. On that footing, the appellant was found to have established a prima facie case, and recovery was stayed until disposal of the appeal. Case-Laws Customs Thu, 12 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242521