https://www.taxtmi.com/caselaws?id=411244 A vague explanation that an appeal was forwarded for approval and filed after approval, without a day-to-day account of delay, was treated as insufficient to justify condonation of a 332-day delay. On the substantive tax issue, supplies by a DTA unit to an EOU were treated as deemed exports, and refund of Terminal Excise Duty was recognised under the Foreign Trade Policy subject to the relevant policy conditions. The note applies the earlier Division Bench view mutatis mutandis and records that the refund claim was maintainable where entitlement was otherwise established. 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 A vague explanation that an appeal was forwarded for approval and filed after approval, without a day-to-day account of delay, was treated as insufficient to justify condonation of a 332-day delay. On the substantive tax issue, supplies by a DTA unit to an EOU were treated as deemed exports, and refund of Terminal Excise Duty was recognised under the Foreign Trade Policy subject to the relevant policy conditions. The note applies the earlier Division Bench view mutatis mutandis and records that the refund claim was maintainable where entitlement was otherwise established. Case-Laws Customs Mon, 19 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411244