https://www.taxtmi.com/caselaws?id=254711 Supplies by a DTA unit to a 100% EOU are treated as deemed exports under the Foreign Trade Policy, 2009, and where the supplies are not made against international competitive bidding, the policy provides refund of terminal excise duty. The refund is to be worked out under the policy provisions governing deemed exports, and the availability or non-availment of the excise exemption procedure under the CT3 mechanism does not displace that policy-based entitlement. The CENVAT regime operates independently of Foreign Trade Policy benefits, and prior judicial support was treated as reinforcing the refund claim. en-us Mon, 08 Dec 2014 00:00:00 +0530 Mon, 15 Jun 2015 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254711 Supplies by a DTA unit to a 100% EOU are treated as deemed exports under the Foreign Trade Policy, 2009, and where the supplies are not made against international competitive bidding, the policy provides refund of terminal excise duty. The refund is to be worked out under the policy provisions governing deemed exports, and the availability or non-availment of the excise exemption procedure under the CT3 mechanism does not displace that policy-based entitlement. The CENVAT regime operates independently of Foreign Trade Policy benefits, and prior judicial support was treated as reinforcing the refund claim. Case-Laws Customs Mon, 08 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254711