https://www.taxtmi.com/forum/issue?id=106385 The Notification amends FTP Paragraphs 8.3(c) and 8.4 to provide that refund of terminal excise duty is available only if exemption is not available; exemption ab initio applies to supplies against ICB, intermediate supplies against an invalidation letter between Advance Authorisation holders, and supplies by DTA units to EOU/EHTP/STP/BTP units, and supplies exempt ab initio are ineligible for TED refund. en-us Sun, 05 Jan 2014 13:01:40 +0530 Thu, 23 Jan 2025 15:57:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106385 The Notification amends FTP Paragraphs 8.3(c) and 8.4 to provide that refund of terminal excise duty is available only if exemption is not available; exemption ab initio applies to supplies against ICB, intermediate supplies against an invalidation letter between Advance Authorisation holders, and supplies by DTA units to EOU/EHTP/STP/BTP units, and supplies exempt ab initio are ineligible for TED refund. Discussion-Forum Central Excise Sun, 05 Jan 2014 13:01:40 +0530 https://www.taxtmi.com/forum/issue?id=106385