https://www.taxtmi.com/caselaws?id=393868 Supplies made under paragraph 8.2(g) of the Foreign Trade Policy 2009-14 were not automatically or ab initio exempt from excise duty merely because they were made under international competitive bidding. Exemption depended on the applicable excise notification conditions being satisfied, including the linked customs-duty exemption, and the record showed those conditions were not met. The later circular denying refund on an ab initio exemption basis could not control the claim, and the 2018 amendment barring refund for ab initio exempt supplies was substantive and not retrospective for 2009-11 supplies. Where exemption was unavailable and duty had been paid, terminal excise duty refund remained payable. en-us Thu, 12 Mar 2020 00:00:00 +0530 Tue, 10 Nov 2020 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393868 Supplies made under paragraph 8.2(g) of the Foreign Trade Policy 2009-14 were not automatically or ab initio exempt from excise duty merely because they were made under international competitive bidding. Exemption depended on the applicable excise notification conditions being satisfied, including the linked customs-duty exemption, and the record showed those conditions were not met. The later circular denying refund on an ab initio exemption basis could not control the claim, and the 2018 amendment barring refund for ab initio exempt supplies was substantive and not retrospective for 2009-11 supplies. Where exemption was unavailable and duty had been paid, terminal excise duty refund remained payable. Case-Laws Customs Thu, 12 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393868