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2015 (8) TMI 292 - HC - CustomsRefund of terminal excise duty already paid – Goods supplied against International competitive bidding – Held that:- As per Entry 91 of Notification, 2006 and Para 8.3 of Foreign trade policy, all goods supplied against International Competitive Bidding (ICB) were exempted from duty of excise – Petitioner had paid excise duty and thereafter made claim for refund of excise duty paid – Procedure adopted by Single Judge was fallacious in light of settled principle of law that Court cannot direct statutory authority to exercise discretion in particular manner therefore, Single Judge ought not to have directed DGFT to pass order keeping in mind observations made therein – Whole controversy was with regard to interpretation of provisions of statutory policy – When supplies were made against ICB, TED was exempted – Respondent failed to avail exemption for supplies – Also respondent had not disputed fact that TED was paid by availing CENVAT Credit Account in terms of CENVAT Credit Rules, 2004 – Impugned orders hereby set aside –DGFT to consider application of respondent for refund in terms of provisions of FTP, 2009-2014 – Appeals disposed off – Decided against Revenue.
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