https://www.taxtmi.com/caselaws?id=416760 The Supreme Court partially allowed the appeals of Export Oriented Units (EOUs) and the Department, directing that refund claims for Terminal Excise Duty (TED) should be processed in accordance with the Foreign Trade Policy (FTP) provisions. EOUs are entitled to procure goods from Domestic Tariff Area (DTA) units without duty payment under specific FTP provisions. The Court clarified that TED refunds for EOUs should be handled by FTP authorities, not under the Central Excise Act, 1944. The circular dated 15.03.2013 has prospective application only. en-us Tue, 04 Jan 2022 00:00:00 +0530 Mon, 18 May 2026 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416760 The Supreme Court partially allowed the appeals of Export Oriented Units (EOUs) and the Department, directing that refund claims for Terminal Excise Duty (TED) should be processed in accordance with the Foreign Trade Policy (FTP) provisions. EOUs are entitled to procure goods from Domestic Tariff Area (DTA) units without duty payment under specific FTP provisions. The Court clarified that TED refunds for EOUs should be handled by FTP authorities, not under the Central Excise Act, 1944. The circular dated 15.03.2013 has prospective application only. Case-Laws Customs Tue, 04 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416760