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    <title>Partial TED Refund</title>
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    <description>Query whether excise duty paid on domestically procured capital goods under the EPCG mechanism may be refunded in respect of only the portion of the licensed quantity actually delivered, given that excise is paid on procurement and refund is obtained later by separate application to the DGFT; the record notes the license authorises a larger quantity than delivered and asks if partial refund applications for received machines are permissible or if refund must await full completion of licensed imports.</description>
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      <description>Query whether excise duty paid on domestically procured capital goods under the EPCG mechanism may be refunded in respect of only the portion of the licensed quantity actually delivered, given that excise is paid on procurement and refund is obtained later by separate application to the DGFT; the record notes the license authorises a larger quantity than delivered and asks if partial refund applications for received machines are permissible or if refund must await full completion of licensed imports.</description>
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      <law>Central Excise</law>
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