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Petitioner Entitled to Terminal Excise Duty Refund for Deemed Exports to EOUs Before April 18, 2013, Under FTP.
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....Refund of Terminal Excise Duty (TED) - It is not disputed that the goods supplied by the petitioner to the EOUs constituted 'deemed exports' and thus, the petitioner had a vested right to claim refund of excise duty in respect of goods supplied during the period prior to 18.04.2013 in terms of the then applicable FTP. - HC....