https://www.taxtmi.com/caselaws?id=390714 Supplies to Export Oriented Units are treated as deemed exports under the Foreign Trade Policy, and the supplier may seek refund of Terminal Excise Duty under the relevant policy provisions. Where the duty was wrongly paid and the refund entitlement is undisputed, it cannot be retained merely because the claim was filed later or not made at the time of supply. The text states that a belated presentation objection was rejected on that basis, and the writ appeal failed while the order directing consideration and grant of refund was upheld. en-us Mon, 09 Dec 2019 00:00:00 +0530 Thu, 05 Nov 2020 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390714 Supplies to Export Oriented Units are treated as deemed exports under the Foreign Trade Policy, and the supplier may seek refund of Terminal Excise Duty under the relevant policy provisions. Where the duty was wrongly paid and the refund entitlement is undisputed, it cannot be retained merely because the claim was filed later or not made at the time of supply. The text states that a belated presentation objection was rejected on that basis, and the writ appeal failed while the order directing consideration and grant of refund was upheld. Case-Laws Customs Mon, 09 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390714