https://www.taxtmi.com/caselaws?id=252312 The Court found in favor of the petitioner, a 100% Export Oriented Unit, in their claim for a refund of terminal excise duty under the Foreign Trade Policy. The Court emphasized the requirement for a proper speaking order and adherence to principles of natural justice in rejecting refund applications. The petitioner's plea for a personal hearing and detailed order addressing all contentions was upheld. The Court directed the authorities to issue a new order within eight weeks, considering all submissions and refraining from relying solely on previous communications. The judgment underscored the importance of procedural fairness and detailed reasoning in handling refund applications under the policy circular. en-us Mon, 29 Sep 2014 00:00:00 +0530 Fri, 17 Oct 2014 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252312 The Court found in favor of the petitioner, a 100% Export Oriented Unit, in their claim for a refund of terminal excise duty under the Foreign Trade Policy. The Court emphasized the requirement for a proper speaking order and adherence to principles of natural justice in rejecting refund applications. The petitioner's plea for a personal hearing and detailed order addressing all contentions was upheld. The Court directed the authorities to issue a new order within eight weeks, considering all submissions and refraining from relying solely on previous communications. The judgment underscored the importance of procedural fairness and detailed reasoning in handling refund applications under the policy circular. Case-Laws Central Excise Mon, 29 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252312