https://www.taxtmi.com/caselaws?id=54272 Pre-deposit was waived in a dispute over an alleged erroneous refund relating to Additional Excise Duty paid on inputs used in exported goods, because the claim was supported by the principle that exported goods and the inputs used in their manufacture should not bear the relevant duty burden. The Tribunal noted that the Board's clarification dated 9-2-2004 reinforced the appellant's prima facie case. It also held that recovery by adjustment during pendency of the stay application was impermissible, and directed restoration of any amount already recovered. en-us Tue, 02 Aug 2005 00:00:00 +0530 Tue, 19 Oct 2010 11:34:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54272 Pre-deposit was waived in a dispute over an alleged erroneous refund relating to Additional Excise Duty paid on inputs used in exported goods, because the claim was supported by the principle that exported goods and the inputs used in their manufacture should not bear the relevant duty burden. The Tribunal noted that the Board's clarification dated 9-2-2004 reinforced the appellant's prima facie case. It also held that recovery by adjustment during pendency of the stay application was impermissible, and directed restoration of any amount already recovered. Case-Laws Central Excise Tue, 02 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54272