https://www.taxtmi.com/article/detailed?id=10177 An EOU cannot claim a direct cash refund of Terminal Excise Duty; EOUs are ab initio exempt on DTA supplies but may avail DTA supplier entitlements under Chapter 8 of the FTP provided they do not pass the benefit back. Refunds involving CENVAT credit or rebate must be addressed by reversing amounts to the CENVAT account rather than paying cash. FTP-implemented authorities, not Central Excise Act authorities, are the proper forum to process such FTP-based refund claims, and the DGFT Circular is clarificatory of that legal position. en-us Wed, 12 Jan 2022 10:19:19 +0530 Wed, 12 Jan 2022 10:19:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10177 An EOU cannot claim a direct cash refund of Terminal Excise Duty; EOUs are ab initio exempt on DTA supplies but may avail DTA supplier entitlements under Chapter 8 of the FTP provided they do not pass the benefit back. Refunds involving CENVAT credit or rebate must be addressed by reversing amounts to the CENVAT account rather than paying cash. FTP-implemented authorities, not Central Excise Act authorities, are the proper forum to process such FTP-based refund claims, and the DGFT Circular is clarificatory of that legal position. Articles Customs - Import - Export - SEZ Wed, 12 Jan 2022 10:19:19 +0530 https://www.taxtmi.com/article/detailed?id=10177