https://www.taxtmi.com/caselaws?id=172118 The Tribunal ruled in favor of the applicant in a case involving waiver of pre-deposit of duty amounting to Rs. 2.1 crore, initially refunded but later deemed recoverable. The dispute arose from discrepancies in the assessment of iron ore fines exported due to provisional basis evaluation and finalization of FOB price. The Tribunal emphasized the need for uniformity in assessment practices, interpreting a Circular to support the applicant's argument for total waiver of pre-deposit dues and staying the recovery during the appeal process. The decision underscored adherence to policy decisions for uniformity and certainty in taxation, ultimately granting relief to the applicant. en-us Thu, 12 Dec 2013 00:00:00 +0530 Tue, 04 Sep 2018 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172118 The Tribunal ruled in favor of the applicant in a case involving waiver of pre-deposit of duty amounting to Rs. 2.1 crore, initially refunded but later deemed recoverable. The dispute arose from discrepancies in the assessment of iron ore fines exported due to provisional basis evaluation and finalization of FOB price. The Tribunal emphasized the need for uniformity in assessment practices, interpreting a Circular to support the applicant's argument for total waiver of pre-deposit dues and staying the recovery during the appeal process. The decision underscored adherence to policy decisions for uniformity and certainty in taxation, ultimately granting relief to the applicant. Case-Laws Customs Thu, 12 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172118