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2014 (4) TMI 723 - CESTAT CHENNAIWaiver of pre-deposit – import of goods under Duty-Free Import Authorisation Scheme (DFIAS) - The applicants were of the view that the condition implied that they should not have availed Cenvat credit of Countervailing duty imported under DFIAS, whereas the Revenue was of the view that no Cenvat credit on any materials used in export goods should have been availed. - Held that:- Even though the provisions were very clear the applicants had availed CENVAT credit on inputs used in exported goods and the importers had availed exemption from additional duty of Customs on imported goods – The applicants should not have claimed exemption under Notification 40/2006-Cus - Here, the importers have suppressed the fact of availing the CENVAT credit and have claimed the undue benefit in respect of additional duty of customs. Considering information given by the applicants regarding duty liability in respect of bills of entry filed after the amendment each of the parties were directed to make pre-deposit of the sum of the amounts shown in Cols. 4 & 5 against each of the respective applicant and report compliance - Upon compliance with the orders both the parties are at liberty to mention the matter for further disposal of the appeal itself - Stay denied.
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