https://www.taxtmi.com/caselaws?id=753904 Supplies qualifying as deemed exports under Chapter 7 of the Foreign Trade Policy were entitled to terminal excise duty refund where the project met the policy conditions and was supported by the required Department of Atomic Energy certification. The refusal to grant refund on the ground that the work involved construction of a bund and retaining wall was found unsustainable because the contractual documents and departmental certificates supported coverage under the deemed export framework. The impugned orders were quashed and the authority was directed to grant the refund in accordance with the policy and recommendation. en-us Wed, 10 Apr 2024 00:00:00 +0530 Thu, 13 Jun 2024 03:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753904 Supplies qualifying as deemed exports under Chapter 7 of the Foreign Trade Policy were entitled to terminal excise duty refund where the project met the policy conditions and was supported by the required Department of Atomic Energy certification. The refusal to grant refund on the ground that the work involved construction of a bund and retaining wall was found unsustainable because the contractual documents and departmental certificates supported coverage under the deemed export framework. The impugned orders were quashed and the authority was directed to grant the refund in accordance with the policy and recommendation. Case-Laws Customs Wed, 10 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753904