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2014 (2) TMI 1267 - DELHI HIGH COURTRecovery of terminal excise duty earlier disbursed - civil works contract - deemed export benefits - treat supplies to such projects are equivalent to exports, with the same benefits - power of DGFT to review an order under Section 16 of the Act - the decision of the case Alstom India Ltd Through Authorized Signatory Versus Union of India & Another [2014 (2) TMI 1013 - GUJARAT HIGH COURT] is referred to. Held that: - There can be no review of an earlier refund except in accordance with the provision of Section 16 of the FTDR Act, which only permits the DGFT or the Central Government (in case the original order was by the DGFT) to exercise the power of review. The declaration in paragraph 7 of ANF-8, that Simplex will return any excess duty refunded, cannot eclipse the narrow statutory power to review provided under the Act. - the impugned order and subsequent recovery proceedings exceeds the authority granted by law under the FTDR Act. Recovery cannot be made. Petition allowed - decided in favor of petitioner.
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