Deemed exports and Terminal Excise Duty refund cannot be denied merely because the claim was filed later.

Supplies to Export Oriented Units are treated as deemed exports under the Foreign Trade Policy, and the supplier may seek refund of Terminal Excise Duty under the relevant policy provisions. Where the duty was wrongly paid and the refund entitlement is undisputed, it cannot be retained merely because the claim was filed later or not made at the time of supply. The text states that a belated presentation objection was rejected on that basis, and the writ appeal failed while the order directing consideration and grant of refund was upheld.

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Issues: Whether the supplier of goods to Export Oriented Units was entitled to refund of Terminal Excise Duty under the Foreign Trade Policy, and whether the refund claim could be denied as belated.

Analysis: Supplies made to Export Oriented Units were treated as deemed exports under the Foreign Trade Policy, and the supplier was entitled to seek refund of Terminal Excise Duty under the relevant policy provisions. The fact that the duty had been paid at the time of supply did not justify its retention once the underlying refund entitlement was undisputed. The Court found no merit in the objection that the claim was barred merely because it was not made at the time of supply, particularly when the duty had been wrongly paid and the entitlement to refund was not in dispute.

Conclusion: The refund claim was maintainable and could not be denied on the ground of belated presentation.

Final Conclusion: The writ appeal failed, and the order directing consideration and grant of refund stood upheld.

Ratio Decidendi: Where goods supplied to Export Oriented Units qualify as deemed exports and refund entitlement under the Foreign Trade Policy is undisputed, Terminal Excise Duty wrongly paid cannot be retained merely because the refund claim was made later.

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