https://www.taxtmi.com/caselaws?id=269569 Refund of terminal excise duty on supplies treated as deemed exports under the Foreign Trade Policy, 2004-2009 was directed for fresh administrative reconsideration. The Court noted the policy framework, including Para 8.6.2 and the exemption structure under Section 5A of the Central Excise Act, 1944, and the parties agreed that the claim should be examined again by the competent authority. The earlier rejection was not sustained as final, and the Director General of Foreign Trade was asked to reconsider the refund application after granting the petitioner a hearing, leaving substantive entitlement open. en-us Thu, 03 Dec 2015 00:00:00 +0530 Wed, 24 Feb 2016 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269569 Refund of terminal excise duty on supplies treated as deemed exports under the Foreign Trade Policy, 2004-2009 was directed for fresh administrative reconsideration. The Court noted the policy framework, including Para 8.6.2 and the exemption structure under Section 5A of the Central Excise Act, 1944, and the parties agreed that the claim should be examined again by the competent authority. The earlier rejection was not sustained as final, and the Director General of Foreign Trade was asked to reconsider the refund application after granting the petitioner a hearing, leaving substantive entitlement open. Case-Laws Central Excise Thu, 03 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269569