Assessee, an exporter of leather products, had assumed that it was entitled to claim deduction under section 80HHC and, therefore, had failed to pay advance tax on its export turnover. However, later on, assessee had paid required advance tax but after a delay. Assessment was processed and an assessment order was passed. Since there was delay in payment of advance tax, assessee was called to pay interest under section 234B  of the Act. The assessee filed waiver petition before the CBDT which was rejected. The assessee filed writ petition before High Court against the rejection order and  contended that it entertained bona fide view that it was entitled to claim benefit of deduction under section 80HHC on basis of fact that between assessment years 1992-93 and 1994-95, there were several decisions of original and appellate authorities wherein it was concluded that an exporter was not required to pay income tax on export turnover. Allowing the petition the Court held that if indeed there were decisions of Tribunals and/or of High Court though not necessarily of jurisdictional Tribunal/High Court, assessee could be stated to have entertained a bona fide view to not to pay tax on such turnover, however, since assessee had not shown any decision of Tribunal or High Court at time of filing return, assessee could not be entitled to waiver  Therefore, matter was to remanded back to Tribunal and if assessee was able to show existence of any such judgment of Tribunal/High Court though not necessarily of jurisdictional Tribunal/High Court, no interest was to be levied upon assessee.  (A.Ys. 1992-93 to 1994-95, 2002-03, 2004-05)