https://www.taxtmi.com/caselaws?id=468716 Refund of terminal excise duty was held maintainable for supplies treated as deemed exports under the Foreign Trade Policy and made against international competitive bidding in connection with petroleum operations. The court accepted that the supplies qualified for exemption, and since the duty had actually been paid, the assessee could elect to seek refund rather than be confined to the exemption route. Refusal of refund was therefore not sustained, as it would leave the duty collected without justification. The appeal was dismissed and the refund order was upheld. en-us Tue, 04 Mar 2025 00:00:00 +0530 Mon, 18 May 2026 20:58:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468716 Refund of terminal excise duty was held maintainable for supplies treated as deemed exports under the Foreign Trade Policy and made against international competitive bidding in connection with petroleum operations. The court accepted that the supplies qualified for exemption, and since the duty had actually been paid, the assessee could elect to seek refund rather than be confined to the exemption route. Refusal of refund was therefore not sustained, as it would leave the duty collected without justification. The appeal was dismissed and the refund order was upheld. Case-Laws Customs Tue, 04 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468716