TED refund prohibition where supply is ab-initio exempt, refunds must not be granted by RAs or development commissioners. Regional Authorities of DGFT and Offices of Development Commissioners must not provide TED refunds for supplies that are ab-initio exempted from excise duty: supplies under invalidation letters against Advance Authorisation, supplies under ICB, and supplies to EOUs. The circular states that such duty should not have been collected and, if collected in error, the collecting agency must refund it rather than seek reimbursement from another agency.