2015 (12) TMI 873

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....ss an appropriate order to refund the Terminal Excise Duty (TED) amounting to Rs. 42,50,643/- (Rupees Forty two lakhs fifty thousand six hundred forty three) as per the provisions of the Foreign Trade Policy (FTP) along with interest @ 18% per annum. The petitioner also seeks directions to the PRC, respondent No.4 to reconsider the application for sanction of terminal excise duty and give personal hearing to the petitioner. The petitioner also seeks quashing of order dated 12.02.2013 issued by respondent No.4 and policy circular dated 15.03.2013 issued by respondent No.2 and letter dated 07.07.2013 issued by respondent No.4. 2. In a nut shell the facts of the case as set out in the petition are that the petitioner is a public limited com....

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....informed the petitioner that the petitioner company is not eligible for refund of TED since its name is not mentioned in the contract dated 20.12.2004. Aggrieved by the said letter, the petitioner made representation dated 04.08.2011 and 19.09.2011. The petitioner also submitted the project authorty's letter dated 21.07.2011 wherein it was stated that M/s. Delton Cables Ltd. was duly appointed as Sub-Contractor by M/s. BHEL, the main contractor for the said project. 4. The issue of the petitioner regarding refund of TED was referred to the Director General of Foreign Trade (DGFT), Ministry of Commerce and Industry. Vide impugned order dated 12.02.2013, respondent No.4 observed that the name of petitioner has not been mentioned in the con....

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....ort and Import Policy 2004-2009. The Chapter 8 of the said policy provides for 'deemed exports' specified therein. 8. A similar question came up for consideration before Hon'ble Division Bench of this Court in LPA No.192/2015 and LPA No.196/2015 titled as 'Union of India & Ors. vs. Alstom India Ltd.' decided on 28.07.2015. In the said case, writ petition bearing W.P.(C) No.1331/2015 was filed by M/s. Alstom India Ltd. claiming refund of TED which was rejected by the Director General of Foreign Trade, Ministry of Commerce and Industry. The said petition was disposed of by learned Single Judge on 11.02.2015. Thereafter, an appeal being LPA No.192/2015 was preferred. The Hon'ble Division Bench after considering the relevant provisions of th....