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    <title>2023 (9) TMI 1395 - MADRAS HIGH COURT</title>
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    <description>The High Court upheld the order directing the refund of Terminal Excise Duty, following the decision in Sandoz Private Limited v. Union of India. The court ruled that EOU entities importing specified goods from DTA suppliers are exempted from duty under para No.6.11(c)(ii) of the FTP as deemed exports. The writ appeal was dismissed with no order as to costs, affirming the decision of the learned Single Judge.</description>
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      <description>The High Court upheld the order directing the refund of Terminal Excise Duty, following the decision in Sandoz Private Limited v. Union of India. The court ruled that EOU entities importing specified goods from DTA suppliers are exempted from duty under para No.6.11(c)(ii) of the FTP as deemed exports. The writ appeal was dismissed with no order as to costs, affirming the decision of the learned Single Judge.</description>
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