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of <h1>High Court upholds order for Terminal Excise Duty refund in EOU case</h1> <h3>Union of India, The Director General of Foreign Trade, The Zonal Joint Director General of Foreign Trade Versus M/s. Raja Crown and Cans Pvt. Limited, The Commissioner of Central Excise</h3> Union of India, The Director General of Foreign Trade, The Zonal Joint Director General of Foreign Trade Versus M/s. Raja Crown and Cans Pvt. Limited, The ... Issues involved: The appeal against the order directing the refund of Terminal Excise Duty.Summary:Issue 1: Refund of Terminal Excise DutyThe appellants challenged the order directing the refund of Terminal Excise Duty. The issue was considered in light of the authoritative pronouncement of the Apex Court in the case of Sandoz Private Limited v. Union of India. The Apex Court held that EOU entities procuring and importing specified goods from DTA suppliers are exempted from duty under para No.6.11(c)(ii) of the FTP, being deemed exports. The High Court found no error in the decision of the learned Single Judge and dismissed the writ appeal, with no order as to costs.This summary provides a detailed overview of the judgment, focusing on the issue of the refund of Terminal Excise Duty and the relevant legal principles applied in the decision-making process.
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