CUSTOMS High Court Case

Customs/DGFT - Petition seeking refund of Terminal Excise Duty vis-a-vis deemed exports of supply of goods to 100% EOUs – Denial of TED refund at the strength of policy circular no.16 of 15.03.2013 – HELD - the refund of TED claim in this case pertains to export and transaction prior to 15.03.2013 - The applications made in respect of sales to the EOUs covered various periods prior to 15.03.2013. This aspect is of significance and appears to have completely lost sight off - DGFT has rejected the petitioner’s claim on the ground that the benefit of refund is available to it under the provisions of Central Excise Act and Rules. Clearly this premise is erroneous - the petitioner’s primary claim is that it is the supplier to such EOUs and that such supplies were made before 15.03.2013. This clear aspect has been completely overlooked and lost sight off by the respondent DGFT, which appears to initially reject the claim on the ground that the benefit the petitioners seeks entitlement of, was inadmissible because Central Excise benefit could be claimed. As evident, Central Excise officials held that no refund could be made and the basic excise duty was admissible and correctly so. What the petitioner claims, was refund of duty in terms of clause 8.3(c) of Foreign Trade Policy 2009-13 as it stood prior to 15.03.2013 - the petitioner’s claim succeed - direction is issued to the respondents to entertain the petitioner’s refund applications – the writ petition is allowed

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