https://www.taxtmi.com/caselaws?id=262375 The writ court could not direct the foreign trade authority to decide a refund claim in a particular manner before any formal rejection order was challenged, because the power to implement and clarify the Foreign Trade Policy lies first with the Directorate General of Foreign Trade. The claim for refund of terminal excise duty on supplies made against International Competitive Bidding, including where duty was paid through CENVAT Credit, required initial examination of the policy and credit rules by the competent authority. The Single Judge's directions were therefore unsustainable, the impugned orders were set aside, and the refund application was remitted for a fresh decision in accordance with law. en-us Tue, 28 Jul 2015 00:00:00 +0530 Wed, 06 Jan 2016 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262375 The writ court could not direct the foreign trade authority to decide a refund claim in a particular manner before any formal rejection order was challenged, because the power to implement and clarify the Foreign Trade Policy lies first with the Directorate General of Foreign Trade. The claim for refund of terminal excise duty on supplies made against International Competitive Bidding, including where duty was paid through CENVAT Credit, required initial examination of the policy and credit rules by the competent authority. The Single Judge's directions were therefore unsustainable, the impugned orders were set aside, and the refund application was remitted for a fresh decision in accordance with law. Case-Laws Customs Tue, 28 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262375