https://www.taxtmi.com/caselaws?id=427813 Deemed export benefits and Terminal Excise Duty refund under the Foreign Trade Policy 2009-14 depend on contemporaneous endorsement of the supplier as a subcontractor in contract documents issued by the project authority. Inclusion in a vendors list, or a later clarification letter equating "vendor" with "subcontractor," is insufficient where the policy requires prior contractual endorsement. A certificate issued only by the main contractor also does not satisfy Clause 8.6.2. Separately, supplies under an International Competitive Bidding contract for a project financed by a notified foreign agency fall within the policy exemption under Clause 8.3(c), so refund of duty paid is not available. en-us Wed, 14 Sep 2022 00:00:00 +0530 Sat, 17 Sep 2022 07:57:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427813 Deemed export benefits and Terminal Excise Duty refund under the Foreign Trade Policy 2009-14 depend on contemporaneous endorsement of the supplier as a subcontractor in contract documents issued by the project authority. Inclusion in a vendors list, or a later clarification letter equating "vendor" with "subcontractor," is insufficient where the policy requires prior contractual endorsement. A certificate issued only by the main contractor also does not satisfy Clause 8.6.2. Separately, supplies under an International Competitive Bidding contract for a project financed by a notified foreign agency fall within the policy exemption under Clause 8.3(c), so refund of duty paid is not available. Case-Laws Customs Wed, 14 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427813