Deemed export refund claim sent back for fresh consideration after hearing, leaving entitlement open under trade policy.

Refund of terminal excise duty on supplies treated as deemed exports under the Foreign Trade Policy, 2004-2009 was directed for fresh administrative reconsideration. The Court noted the policy framework, including Para 8.6.2 and the exemption structure under Section 5A of the Central Excise Act, 1944, and the parties agreed that the claim should be examined again by the competent authority. The earlier rejection was not sustained as final, and the Director General of Foreign Trade was asked to reconsider the refund application after granting the petitioner a hearing, leaving substantive entitlement open.

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Issues: Whether the petitioner's application for refund of terminal excise duty under the Foreign Trade Policy, 2004-2009 required reconsideration by the Director General of Foreign Trade with a fresh hearing.

Analysis: The petition concerned refund of terminal excise duty paid on supplies made for a project covered by the export/import policy regime dealing with deemed exports. The legal setting included the exemption framework under Section 5A of the Central Excise Act, 1944 and the policy provisions governing deemed exports under the Foreign Trade Policy, 2004-2009, including Para 8.6.2. The Court also noted that in a similar matter the refund claim had been directed to be considered in accordance with the policy and law. In that background, the parties agreed that the present claim should also be examined afresh by the competent authority.

Conclusion: The refund application was not decided finally on merits by the Court. The matter was sent back to the Director General of Foreign Trade to reconsider the claim under the Foreign Trade Policy, 2004-2009, uninfluenced by the earlier rejection, after granting a hearing to the petitioner.

Final Conclusion: The petition resulted in a direction for fresh administrative consideration of the refund claim, leaving the substantive entitlement open for determination by the competent authority.

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