https://www.taxtmi.com/caselaws?id=244179 Supplies made to 100% Export Oriented Units were treated as deemed exports under paragraph 8.2(b) of the Foreign Trade Policy 2009-14, making the supplier eligible for refund of terminal excise duty where the prescribed conditions were met. The entitlement was not defeated by the availability of a CENVAT or Central Excise remedy, because the Foreign Trade Policy refund mechanism operated independently of those frameworks. A later liberalisation expanding TED exemption did not justify refusal of refund for duties paid under the earlier regime. On the stated facts, the supplier's refund claim was sustainable. en-us Tue, 11 Feb 2014 00:00:00 +0530 Fri, 29 Aug 2014 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244179 Supplies made to 100% Export Oriented Units were treated as deemed exports under paragraph 8.2(b) of the Foreign Trade Policy 2009-14, making the supplier eligible for refund of terminal excise duty where the prescribed conditions were met. The entitlement was not defeated by the availability of a CENVAT or Central Excise remedy, because the Foreign Trade Policy refund mechanism operated independently of those frameworks. A later liberalisation expanding TED exemption did not justify refusal of refund for duties paid under the earlier regime. On the stated facts, the supplier's refund claim was sustainable. Case-Laws Customs Tue, 11 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244179