https://www.taxtmi.com/caselaws?id=244376 The appellant imported goods for repacking and discharged excise duty by crediting the CVD paid on the goods. The dispute arose over the classification of the goods and the appellant's eligibility for credit. The Tribunal supported the appellant's position, emphasizing that even if duty payment was incorrect, it should not affect their credit eligibility. The Tribunal also noted that the appellant had discharged excise duty on repacking, indicating no improper motive. Ultimately, the Tribunal granted a waiver from pre-deposit and stayed the recovery during the appeal, recognizing the appellant's prima facie case. en-us Mon, 05 Aug 2013 00:00:00 +0530 Tue, 25 Feb 2014 06:00:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244376 The appellant imported goods for repacking and discharged excise duty by crediting the CVD paid on the goods. The dispute arose over the classification of the goods and the appellant's eligibility for credit. The Tribunal supported the appellant's position, emphasizing that even if duty payment was incorrect, it should not affect their credit eligibility. The Tribunal also noted that the appellant had discharged excise duty on repacking, indicating no improper motive. Ultimately, the Tribunal granted a waiver from pre-deposit and stayed the recovery during the appeal, recognizing the appellant's prima facie case. Case-Laws Central Excise Mon, 05 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244376