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2015 (12) TMI 873 - HC - Central ExciseRefund of Terminal Excise Duty (TED), which was erroneously paid to the excise department. - goods were exempted absolutely vide Section 5A - Held that:- Central Govt. in exercise of the powers conferred by Section 5 of the Foreign Trade (Development & Regulation) Act, 1992 (FTDR Act) issued Export and Import Policy 2004-2009. The Chapter 8 of the said policy provides for ‘deemed exports’ specified therein. - A similar question came up for consideration before Hon’ble Division Bench of this Court [2015 (8) TMI 292 - DELHI HIGH COURT] ‘Union of India & Ors. vs. Alstom India Ltd.’. In the said case, writ petition [2015 (7) TMI 393 - DELHI HIGH COURT] was filed by M/s. Alstom India Ltd. claiming refund of TED which was rejected by the Director General of Foreign Trade, Ministry of Commerce and Industry. The said petition was disposed of by learned Single Judge on 11.02.2015. Thereafter, an appeal being LPA No.192/2015 was preferred. The Hon’ble Division Bench after considering the relevant provisions of the Act and the policy directed DGFT to consider the application of the writ petitioner for refund in terms of the provisions of the FTP, 2009-2014 and pass an appropriate order in accordance with law. - Petition disposed of.
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