https://www.taxtmi.com/caselaws?id=243456 Full waiver of pre-deposit and stay of recovery may be justified where an export-oriented unit shows a strong prima facie limitation defence, no clear suppression, and undue financial hardship. Supplies to garment exporters linked to exports, supported by Development Commissioner correspondence, were treated as export-related and deemed-export transactions under the applicable policy framework. In those circumstances, strict insistence on CT-I forms should not defeat interim protection where the goods were used for exports. The pre-deposit direction was set aside and complete interim protection was granted pending disposal of the statutory appeal. en-us Fri, 10 Jan 2014 00:00:00 +0530 Thu, 04 Sep 2014 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243456 Full waiver of pre-deposit and stay of recovery may be justified where an export-oriented unit shows a strong prima facie limitation defence, no clear suppression, and undue financial hardship. Supplies to garment exporters linked to exports, supported by Development Commissioner correspondence, were treated as export-related and deemed-export transactions under the applicable policy framework. In those circumstances, strict insistence on CT-I forms should not defeat interim protection where the goods were used for exports. The pre-deposit direction was set aside and complete interim protection was granted pending disposal of the statutory appeal. Case-Laws Central Excise Fri, 10 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243456