https://www.taxtmi.com/caselaws?id=394176 Supplies made for petroleum operations through international competitive bidding were treated as eligible for deemed export benefits under the Foreign Trade Policy, including refund of terminal excise duty, because the policy allowed the assessee to choose the more beneficial relief where multiple benefits were available. The rejection of refund on the ground that only exemption was available was unsustainable. The Court also declined to require the petitioner to pursue the alternate revision remedy, holding that writ relief was appropriate where the issue was already settled and no useful purpose would be served by relegation. en-us Mon, 16 Sep 2019 00:00:00 +0530 Thu, 12 Nov 2020 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394176 Supplies made for petroleum operations through international competitive bidding were treated as eligible for deemed export benefits under the Foreign Trade Policy, including refund of terminal excise duty, because the policy allowed the assessee to choose the more beneficial relief where multiple benefits were available. The rejection of refund on the ground that only exemption was available was unsustainable. The Court also declined to require the petitioner to pursue the alternate revision remedy, holding that writ relief was appropriate where the issue was already settled and no useful purpose would be served by relegation. Case-Laws Customs Mon, 16 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394176