https://www.taxtmi.com/caselaws?id=428408 A DTA supplier making deemed exports to an EOU or EPCG licence holder is entitled to terminal excise duty relief under the Foreign Trade Policy if the policy conditions are met, including the bar on CENVAT credit or rebate and any required disclaimer. A circular relied on by the authorities could not override that substantive entitlement. Because the duty had in fact been paid and the matter arose in the GST transition, the relief was required to be worked out through credit in the electronic credit register rather than by cash refund. The rejection orders were set aside and credit was directed to be granted within the stipulated time. en-us Thu, 11 Aug 2022 00:00:00 +0530 Fri, 31 Mar 2023 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428408 A DTA supplier making deemed exports to an EOU or EPCG licence holder is entitled to terminal excise duty relief under the Foreign Trade Policy if the policy conditions are met, including the bar on CENVAT credit or rebate and any required disclaimer. A circular relied on by the authorities could not override that substantive entitlement. Because the duty had in fact been paid and the matter arose in the GST transition, the relief was required to be worked out through credit in the electronic credit register rather than by cash refund. The rejection orders were set aside and credit was directed to be granted within the stipulated time. Case-Laws Customs Thu, 11 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428408