https://www.taxtmi.com/caselaws?id=354328 Supplies by a Domestic Tariff Area unit to 100% Export Oriented Units were treated as deemed exports under the Foreign Trade Policy 2009-14, and the pre-18.04.2013 regime allowed terminal excise duty refund for such supplies where CENVAT credit or rebate was not availed. The 18.04.2013 amendment was held substantive, not clarificatory, and could not be applied retrospectively, so the supplier retained a vested refund entitlement for pre-amendment clearances. The Policy Interpretation Committee minutes and policy circular could not override the policy or curtail that entitlement, as they were inconsistent with the FTP. The refusals were set aside and refund processing was directed under the unamended policy. en-us Fri, 19 Jan 2018 00:00:00 +0530 Tue, 03 Jul 2018 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354328 Supplies by a Domestic Tariff Area unit to 100% Export Oriented Units were treated as deemed exports under the Foreign Trade Policy 2009-14, and the pre-18.04.2013 regime allowed terminal excise duty refund for such supplies where CENVAT credit or rebate was not availed. The 18.04.2013 amendment was held substantive, not clarificatory, and could not be applied retrospectively, so the supplier retained a vested refund entitlement for pre-amendment clearances. The Policy Interpretation Committee minutes and policy circular could not override the policy or curtail that entitlement, as they were inconsistent with the FTP. The refusals were set aside and refund processing was directed under the unamended policy. Case-Laws Customs Fri, 19 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354328