https://www.taxtmi.com/caselaws?id=363560 Supplies from a domestic tariff area to a 100% export oriented unit were treated as deemed exports under the unamended Foreign Trade Policy 2009-2014, and paragraph 8.3(c) allowed refund of terminal excise duty where the supplies were not made against international competitive bidding. The later amendment of 18.04.2013 introduced a different regime, making such supplies ab initio exempt and limiting refund to cases where exemption was unavailable, but that change did not apply to earlier claims. A 15.03.2013 circular could not override the unamended policy. Duty paid through the CENVAT credit route did not defeat entitlement for the pre-amendment period. en-us Thu, 12 Jul 2018 00:00:00 +0530 Tue, 05 Mar 2019 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363560 Supplies from a domestic tariff area to a 100% export oriented unit were treated as deemed exports under the unamended Foreign Trade Policy 2009-2014, and paragraph 8.3(c) allowed refund of terminal excise duty where the supplies were not made against international competitive bidding. The later amendment of 18.04.2013 introduced a different regime, making such supplies ab initio exempt and limiting refund to cases where exemption was unavailable, but that change did not apply to earlier claims. A 15.03.2013 circular could not override the unamended policy. Duty paid through the CENVAT credit route did not defeat entitlement for the pre-amendment period. Case-Laws Customs Thu, 12 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363560