TaxTMI 
TaxTMI 
2018 (9) TMI 398
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....d in respect of goods supplied to Export Oriented Units ('EOU' for short) during the period from June, 2009 to October, 2009 in terms of Para 8.3 of the Foreign Trade Policy 2009-14 ('FTP', for short). 2. Petitioner is a Private Limited Company engaged in the business of manufacture and sale of computer systems having its head office at Bengaluru and the manufacturing unit at Puducherry. During the period June, 2009 to October, 2009, the petitioner supplied computer systems to EOU on payment of TED. The supply of goods to EOU is deemed export in terms of [Para] 8.2(b) of FTP and supplier is entitled to claim refund of TED from the Regional authority in terms of [Para] 8.3(c) of FTP. Accordingly, the petitioner filed refund applicati....
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.... amended vide DGFT Notification No. 4(RE-2013)/2009-2014, dated 18-4-2013 to provide such categories of supply which are exempt ab initio will not be eligible to receive refund of TED and the amendment to the policy is only with effect from the date of notification. It is submitted that clarification given in the Circular dated 15-3-2013 is contrary to the interpretation to the provisions of FTP and is, therefore, ultra vires the policy. It is, however, with effect from the date of notification and cannot be given effect retrospectively since relevant period in the present case pertains to the period prior to the issuance of the Notification dated 18-4-2013. In support of his contentions, Learned Counsel placed reliance on the following dec....
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....espect of supplies, no refund of TED should be provided by RAs of DGFT/Offices of Development Commissioners of SEZ, because such supplies are ab initio exempted from payment of excise duty. Placing reliance on the judgment of the High Court of Judicature at Bombay in Sandoz Private Limited v. The Union of India (W.P. No. 2927/2015 dated 1-8-2016), 2016 (341) E.L.T. 22 (Bom.) it was submitted that amendment to [Para] 8.3 of FTP is clarificatory and is accordingly retroactive in nature. 5. Heard the Learned Counsel appearing for the parties and perused the material on record. 6. Benefits for deemed export before the amendment in terms of paras 8.3 and 8.4 of FTP reads as follows : "8.3 Benefits for Deemed Exports De....
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.... Yes Yes (h) No Yes Yes (i) Yes Yes No (j) Yes Yes Yes 7. The eligibility for refund is provided by para 8.5 in the following terms : "8.5 Eligibility for refund of terminal excise duty/drawback Supply of goods will be eligible for refund of terminal excise duty in terms of Para 8.3(c) of FTP, provided recipient of goods does not avail CENVAT credit/rebate on such goods. A declaration to this effect, in Annexure-II of ANF 8, from recipient of goods, shall be submitted by applicant. Similarly, supplies will be eligible for deemed export drawback in terms of para 8.3(b) of FTP of Central Excise Duty paid on inputs/components, provided CENVAT credit/rebate has not been availed of such d....
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....v. Union of India and Others reported in 2016-TIOL-2833-HC-MAD-CX, the Division Bench judgment of the High Court of Bombay in the case of Sandoz Private Limited supra, has been considered and distinguished placing reliance on the Division Bench Ruling of the Delhi High Court in the case of Kandoi Metal Powders Mfg. Co. Pvt. Ltd., supra, refund claim of the assessee has been considered and a direction is issued to the Authorities to process the refund claim in accordance with the 2009 Policy. 9. The judgment referred to by the respondent Nos. 1 to 4 in the case of Sandoz Private Limited, supra, is challenged before the Hon'ble Apex Court and the matter is pending consideration. However, it is true that the Bombay High Court has diffe....