https://www.taxtmi.com/caselaws?id=379358 Entitlement to refund of Terminal Excise Duty under the deemed export framework turned on para 8.3(c) of the Foreign Trade Policy and related procedural provisions. The Court held that supplies under International Competitive Bidding remained eligible for refund where duty had already been paid, and refund could not be refused merely because the supplies were also treated as exempt at clearance or because the authority relied on a procedural exclusion not supported by the policy. The refund claim was therefore to be processed under the prevailing policy, and the rejection of the claim was unsustainable. en-us Fri, 05 Apr 2019 00:00:00 +0530 Wed, 01 May 2019 10:10:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379358 Entitlement to refund of Terminal Excise Duty under the deemed export framework turned on para 8.3(c) of the Foreign Trade Policy and related procedural provisions. The Court held that supplies under International Competitive Bidding remained eligible for refund where duty had already been paid, and refund could not be refused merely because the supplies were also treated as exempt at clearance or because the authority relied on a procedural exclusion not supported by the policy. The refund claim was therefore to be processed under the prevailing policy, and the rejection of the claim was unsustainable. Case-Laws Customs Fri, 05 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379358