Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI • Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions • Judicial precedents and Supreme Court, High Court and other citations • Issue-wise legal analysis • Practical arguments and supporting content • Professionally structured draft ready for further review.
Refund of Terminal Excise Duty Claims Ordered with Interest under 2009-14 Foreign Trade Policy after Provision Struck Down. The HC directed a refund of Terminal Excise Duty claims under the Foreign Trade Policy, 2009-14, following the striking down of the relevant provision. ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund of Terminal Excise Duty Claims Ordered with Interest under 2009-14 Foreign Trade Policy after Provision Struck Down.
The HC directed a refund of Terminal Excise Duty claims under the Foreign Trade Policy, 2009-14, following the striking down of the relevant provision. The Petitioner is entitled to a refund of payments made, along with interest at 6% per annum for any delay. The petition and pending applications were disposed of accordingly.
Issues involved: The judgment involves a petition seeking a refund of Terminal Excise Duty claims under the Foreign Trade Policy, 2009-14 for specific periods. The main issue is the refund of Terminal Excise Duty payments and applicable interest following the striking down of the provision related to Terminal Excise Duty.
Summary:
Refund of Terminal Excise Duty Claims: The petition was filed seeking a refund of Terminal Excise Duty claims under the Foreign Trade Policy, 2009-14 for various periods. The Court referred to a previous order stating that the provision related to Terminal Excise Duty had been struck down based on a judgment in the case of "Union of India v Aurobindo Pharma Ltd" and a Supreme Court judgment in "Sandoz Private Limited v. Union of India & Others, 2022 OnLine SC 10." Consequently, the Court directed that the payments made by the Petitioner for Terminal Excise Duty should be refunded in line with the Union of India case.
Grant of Interest on Refund: The Court further directed that interest at the rate of 6% per annum should be granted along with the refund of Terminal Excise Duty. This direction was made in accordance with paragraph 58 of the judgment, which specified the conditions for refunding the duty with interest. The judgment highlighted that the EOU may receive a refund of the amount paid in cash for Terminal Excise Duty with simple interest at the rate of 6% per annum for any delayed refund of duty.
Disposition of Petition: In conclusion, the Court disposed of the petition and all pending applications in line with the aforementioned directions. The file was ordered to be consigned to record, marking the conclusion of the legal proceedings related to the refund of Terminal Excise Duty claims under the Foreign Trade Policy, 2009-14.
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