2020 (4) TMI 83

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.... Director General of Foreign Trade (R2). 2.The petitioner was awarded a contract for supply of 400 Metric Tonnes of Composite Polyol - 78 for onward supply to Oil and Natural Gas Commission, against its purchase order. The supply was in connection with petroleum operations undertaken under petroleum exploration licenses/mining leases and were conducted on international competitive bidding, in line with the provisions of paragraph 8.2(f) and 8.4.4 (iii) of the Foreign Trade Policy (in short FTP) stating as follows: 'CHAPTER-8 DEEMED EXPORTS ........ Categories of Supply 8.2 ..... ..... ..... ..... ..... (f) Supply of goods to any project or purpose in res....

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....tural Gas Corporation Limited, which certifies as follows: 'It is certified:- That supply of goods required in connection with petroleum operations undertaken under petroleum exploration licences or mining leases under international competitive bidding is made in accordance with the provisions of paragraph 8.2 (f) and 8.4.4 (iii) of the policy and the import content of the order Rs. NIL. PARTICULARS OF SUPPLIES TO BE MADE-FOR ELIGIBLE PEL/ML AREA. Sr. No Description of (Exworks) Item Qty in KG Total order Value (in Rs.) 1. POLYOL-78 4,00,000.00 3,24,00,000.00 (In words Rupees: Three Crore Twenty Four Lakhs only) It is also certified that no other similar certificate to any o....

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....8. I am unable to agree. There are several situation were duel reliefs are extended to an assessee, both of an exemption as well as of refund. In a case where both reliefs are available, the option to select the relief of its choice vests with the assessee. This position is no longer res integra. The Supreme Court in H.C.L. Limited vs. Collector of Customs, New Delhi (130 E.L.T. 405) states as follows: 'The question in these appeals is covered in favour of the appellant by the order of this Court in Collector of Central Excise, Baroda v. Indian Petro Chemicals [1997 (92) E.L.T. 13]. Where there are two exemption notifications that cover the goods in question, the assessee is entitled to the benefit of that exemption notificatio....