2026 (3) TMI 1388

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....lisa Pradhan and Ms. Himanshi Singh, Advocates for UOI. JUDGEMENT PER PURUSHAINDRA KUMAR KAURAV, J. (ORAL) 1. The petitioner, M/s. APS Hydro Pvt. Ltd. a Works Contractor / Civil Construction Contractor, has filed the instant petition to avail the benefit of 'Deemed Exports' as provided for in para. 7.03 of the Foreign Trade Policy. 2. Clause 7.03 of Chapter 7 sets out the eligibility c....

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....at the relevant point of time and, therefore, the date of supply was held to be ineligible for Terminal Excise Duty (TED) benefits. The said decision was appealed before the Policy Interpretation Committee of Director General of Foreign Trade (DGFT), and the expert committee opined that in the absence of an IEC in existence at the time of supply/ receipt of goods, the petitioner was not entitled t....