https://www.taxtmi.com/caselaws?id=791844 Where supplies made against international competitive bidding were admittedly exempt from terminal excise duty, refund of duty already paid could not be denied. The Supreme Court left undisturbed the High Court's view on refund entitlement and dismissed the special leave petition, while granting the petitioner eight weeks to refund the amount to the respondent. The note reflects the operative position that exemption eligibility for ICB-linked supplies supports recovery of duty paid, and that refund cannot be refused on that basis. en-us Mon, 11 May 2026 00:00:00 +0530 Tue, 19 May 2026 08:18:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791844 Where supplies made against international competitive bidding were admittedly exempt from terminal excise duty, refund of duty already paid could not be denied. The Supreme Court left undisturbed the High Court's view on refund entitlement and dismissed the special leave petition, while granting the petitioner eight weeks to refund the amount to the respondent. The note reflects the operative position that exemption eligibility for ICB-linked supplies supports recovery of duty paid, and that refund cannot be refused on that basis. Case-Laws Customs Mon, 11 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791844