https://www.taxtmi.com/caselaws?id=46265 A fiscal scheme for deemed exports may confer separate and independent benefits, including duty exemption, duty drawback, refund of terminal excise duty, and a special import licence. Rejection of a claim for excise-duty exemption does not, by itself, defeat a separate claim for terminal excise duty refund where the conditions for that relief are otherwise met. A procedural Handbook cannot override or curtail the substantive benefit granted by the Export and Import Policy. The refund claim, being made before the DGFT, lay within that authority's forum. The policy therefore supports independent entitlement to terminal excise duty refund for deemed exports when the statutory conditions are satisfied. en-us Thu, 18 Oct 2001 00:00:00 +0530 Fri, 16 Jul 2010 17:34:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46265 A fiscal scheme for deemed exports may confer separate and independent benefits, including duty exemption, duty drawback, refund of terminal excise duty, and a special import licence. Rejection of a claim for excise-duty exemption does not, by itself, defeat a separate claim for terminal excise duty refund where the conditions for that relief are otherwise met. A procedural Handbook cannot override or curtail the substantive benefit granted by the Export and Import Policy. The refund claim, being made before the DGFT, lay within that authority's forum. The policy therefore supports independent entitlement to terminal excise duty refund for deemed exports when the statutory conditions are satisfied. Case-Laws Central Excise Thu, 18 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46265