https://www.taxtmi.com/caselaws?id=411244 Supplies by a Domestic Tariff Area unit to an Export Oriented Unit qualify as deemed exports and may attract Terminal Excise Duty refund under paragraph 8.3(c) of the Foreign Trade Policy, subject to paragraph 8.5 conditions. The refund entitlement was treated as maintainable where the applicable policy conditions were otherwise undisputed. A general assertion that approval was awaited, without a day-to-day explanation, was insufficient to condone substantial delay in filing an appeal; consequently, the appeal failed while the refund entitlement was upheld on merits. en-us Mon, 19 Jul 2021 00:00:00 +0530 Fri, 20 Aug 2021 08:08:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411244 Supplies by a Domestic Tariff Area unit to an Export Oriented Unit qualify as deemed exports and may attract Terminal Excise Duty refund under paragraph 8.3(c) of the Foreign Trade Policy, subject to paragraph 8.5 conditions. The refund entitlement was treated as maintainable where the applicable policy conditions were otherwise undisputed. A general assertion that approval was awaited, without a day-to-day explanation, was insufficient to condone substantial delay in filing an appeal; consequently, the appeal failed while the refund entitlement was upheld on merits. Case-Laws Customs Mon, 19 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411244