2014 (10) TMI 446

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....09-14) dated 15.3.2013 issued by the Director of Foreign Trade (Respondent No.2) as ultra-vires, null and void; (b) this Hon'ble Court be pleased to issue a writ of Certiorari or a writ in the nature of Certiorari under Article 226 of the Constitution of India, calling for the records pertaining to the impugned Policy Circular No.16 (RE-2012/2009-14) dated 15.3.2013 issued by the Director of Foreign Trade (Respondent No.2) and communication Nos.(i) EOU/TED-70/November-2011/2011-12/3896 dated 26.03.2013 and (ii) EOU/TED-70/Nov-2011/2011-2012/6818 dated 20.06.2013 issued by Respondent No.4, after going into the validity and legality thereof to quash and set aside the same; (c) this Hon'ble Court be pleased to issue a writ of man....

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.... contained the concept of deemed exports. Deemed exports are eligible for any / all the benefits in respect of manufacture and supply of goods subject to the terms and conditions appearing in the Handbook of Procedure, Volume 1. Reliance is placed on 8.1, 8.3 and 8.5 of the Foreign Trade Policy where-under the supply of goods will be eligible for refund of terminal excise duty provided recipient of goods does not avail Cenvat credit / rebate on such goods. Refund application in that behalf has to be disposed off within 30 days from the receipt of complete application. The petitioner clarified that they did not claim or avail Cenvat credit in respect of the duty paid by the DTA unit. Meaning thereby, they did not invoke the provisions of Cen....

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....on is mandated. In fact, in such cases the relevant taxes should not have been collected to begin with. And, if, there has been an error / oversight committed, then the agency collecting the tax would refund it, rather than seeking reimbursement from another agency. Accordingly, it is clarified that in respect of supplies, as stated at Para 2 above, no refund of TED should be provided by RAs of DGFT / Office of Development Commissioners, because such supplies are ab-initio exempted from payment of excise duty". A copy of Policy Circular is also enclosed herewith. In view of the above your request for refund of TED claim for the period November-2011 is hereby rejected." "EOU/TED-70/Nov-2011/2011-12/6818      ....

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....ions not by such cryptic communications but by passing proper and speaking order. It is in these circumstances that we are of the opinion that a communication of the nature relied upon cannot be termed as an order dealing with and disposing of a refund application. 7. Minimal request of the petitioner for a personal hearing and a speaking order dealing with all the contentions and objections could have been fulfilled had the respondents complied with the same. 8. In these circumstances, we expected the respondents not to raise any objection in dealing with the refund application as such and passing a speaking order thereon after hearing the petitioner or its representative. We are happy that the learned Additional Solicitor General ha....