2022 (1) TMI 272

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.... Govt. Standing Counsel, for the Respondent. ORDER The orders passed by the second respondent culminating in rejection of the claim through letters dated 17-7-2013, 31-10-2013 and 26-9-2013, which was reaffirmed on 25-11-2013 are sought to be quashed in the present writ petitions. 2. The petitioner is engaged in the manufacture of lifts, elevators and components and install them at c....

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.....3(c) and the amended paragraph 8.3(c) with effect from 18th April, 2013 read as under :- "(i) Existing Paragraph 8.3(c) Exception from terminal excise duty where supplies are made against ICB. In other cases, refund of terminal excise duty will be given. Exemption from TED shall also be available for supplies made by an Advance Authorisation holder to a manufacturer holding....

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.... Counsel for the petitioner reiterated that all the transactions made by the petitioner fall before the date of amendment and therefore, the pre-amended paragraph 8.3(c) is to be applied for the purpose of considering the case of the writ petitioner. However, the second respondent erroneously applied the amended paragraph 8.3(c) of the Foreign Trade Policy, 2009-2014 and issued the impugned orders....