https://www.taxtmi.com/caselaws?id=366662 Goods supplied to an Export Oriented Unit during the pre-amendment period were to be tested under the Foreign Trade Policy 2009-14 in force at the time of supply, and deemed exports under paragraphs 8.3(c) and 8.5 were eligible for terminal excise duty refund subject to the stated conditions. The later amendment and the 15-3-2013 circular, which introduced a restriction where exemption was available ab initio, were held inapplicable to earlier supplies because the change was prospective and could not defeat an accrued refund claim. The rejection communication was therefore quashed, and the refund claim had to be considered under the unamended policy. en-us Tue, 20 Mar 2018 00:00:00 +0530 Sat, 08 Sep 2018 08:07:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366662 Goods supplied to an Export Oriented Unit during the pre-amendment period were to be tested under the Foreign Trade Policy 2009-14 in force at the time of supply, and deemed exports under paragraphs 8.3(c) and 8.5 were eligible for terminal excise duty refund subject to the stated conditions. The later amendment and the 15-3-2013 circular, which introduced a restriction where exemption was available ab initio, were held inapplicable to earlier supplies because the change was prospective and could not defeat an accrued refund claim. The rejection communication was therefore quashed, and the refund claim had to be considered under the unamended policy. Case-Laws Customs Tue, 20 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366662