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2014 (11) TMI 382 - BOMBAY HIGH COURT100% EOU - TED refund - challenge to the policy circular - Supply of goods by DTA unit of the petitioner to EOU unit of the petitioner - benefit of Deemed Export - refund of terminal excise duty (TED) - petitioner clarified that they did not claim or avail Cenvat credit in respect of the duty paid by the DTA unit. Meaning thereby, they did not invoke the provisions of Cenvat Credit Rules, 2004. The petitioner's DTA unit did not claim the TED refund and a certificate of disclaimer was relied upon. - Held that:- Once the petitioner is given an opportunity of personal hearing and raising all contentions, then, a speaking order assigning reasons can be passed by the respondents dealing with them. It could not be that a cryptic communication satisfies the requirement of a proper and speaking order being passed. Therefore, it would be open for the petitioner to raise all contentions, including that the policy circular, a copy of which is annexed to the writ petition as annexure-B, should not be relied upon to deny the refund. - respondents shall deal with the same while passing a speaking order on the Refund Application. - Petition disposed of.
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