https://www.taxtmi.com/caselaws?id=433553 Refund claims for Terminal Excise Duty on supplies from Domestic Tariff Area units to a 100% Export Oriented Unit had to be reconsidered under the Foreign Trade Policy 2009-2014. The prior rejection relied on a DGFT circular treating ab initio exempt supplies as ineligible, but the later Supreme Court interpretation clarified that deemed export benefits under Chapter 8 may still be available subject to disclaimer and compliance with prescribed formalities. In light of that revised legal position, the rejection communications were quashed and the refund applications restored for fresh decision by the competent authority. en-us Wed, 25 Jan 2023 00:00:00 +0530 Fri, 03 Feb 2023 06:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433553 Refund claims for Terminal Excise Duty on supplies from Domestic Tariff Area units to a 100% Export Oriented Unit had to be reconsidered under the Foreign Trade Policy 2009-2014. The prior rejection relied on a DGFT circular treating ab initio exempt supplies as ineligible, but the later Supreme Court interpretation clarified that deemed export benefits under Chapter 8 may still be available subject to disclaimer and compliance with prescribed formalities. In light of that revised legal position, the rejection communications were quashed and the refund applications restored for fresh decision by the competent authority. Case-Laws Central Excise Wed, 25 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433553