https://www.taxtmi.com/caselaws?id=437870 The HC affirmed the entitlement of Domestic Tariff Area (DTA) units to a refund of Terminal Excise Duty (TED) for supplies made to 100% Export Oriented Units (EOUs) under the Foreign Trade Policy (2009-2014). The court set aside previous orders rejecting the refund claims, directing that they be processed. It emphasized that the Cenvat regime operates independently of import-export policies and that procedural deficiencies should not negate the right to a refund. With the GST regime's introduction, refunds must be processed in cash, as supported by the SC's judgment in Sandoz Private Limited. en-us Mon, 01 May 2023 00:00:00 +0530 Thu, 16 Nov 2023 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437870 The HC affirmed the entitlement of Domestic Tariff Area (DTA) units to a refund of Terminal Excise Duty (TED) for supplies made to 100% Export Oriented Units (EOUs) under the Foreign Trade Policy (2009-2014). The court set aside previous orders rejecting the refund claims, directing that they be processed. It emphasized that the Cenvat regime operates independently of import-export policies and that procedural deficiencies should not negate the right to a refund. With the GST regime's introduction, refunds must be processed in cash, as supported by the SC's judgment in Sandoz Private Limited. Case-Laws Customs Mon, 01 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437870