https://www.taxtmi.com/caselaws?id=368745 Supplies to Export Oriented Units were treated as deemed exports under the Foreign Trade Policy 2009-14, and paragraph 8.3(c) provided for refund of terminal excise duty where exemption was not available. The entitlement had to be tested against the policy in force when the supplies were made, so a later clarificatory circular dated 15.03.2013 could not remove a benefit already available under the existing framework. The policy remedy was also separate from the Central Excise/CENVAT regime, and the availability of an excise-based claim did not extinguish an independently available refund under the export policy. en-us Mon, 08 Oct 2018 00:00:00 +0530 Wed, 11 Nov 2020 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368745 Supplies to Export Oriented Units were treated as deemed exports under the Foreign Trade Policy 2009-14, and paragraph 8.3(c) provided for refund of terminal excise duty where exemption was not available. The entitlement had to be tested against the policy in force when the supplies were made, so a later clarificatory circular dated 15.03.2013 could not remove a benefit already available under the existing framework. The policy remedy was also separate from the Central Excise/CENVAT regime, and the availability of an excise-based claim did not extinguish an independently available refund under the export policy. Case-Laws Customs Mon, 08 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368745