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2015 (6) TMI 968 - AT - CustomsDemand of cost recovery charges - Held that:- demand pertaining to cost recovery charges and the interest thereon as confirmed by the impugned order, the issue is prima facie covered in favour of the assessee/appellant by the judgment of the Hon’ble High Court of Andhra Pradesh in GMR Hyderabad International Airport Ltd. vs. C.B.E.& C., New Delhi reported in [2014 (2) TMI 702 - ANDHRA PRADESH HIGH COURT]. This judgment declared Regulation 5(2) of Regulations, 2009 as devoid of legal substratum. Regulation 5(2) authorizes collection of costs and this is the basis of the impugned order confirming the demand and the interest thereon. - nonce the appellant shall be granted waiver of pre-deposit to the extent only of the demand pertaining to cost recovery charges and the interest thereon. Consequently, there shall be stay of all further proceedings for realization of the demand relating to recovery charges and the interest thereon as confirmed in the impugned order - Stay granted.
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