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2016 (11) TMI 623 - HC - CustomsRefund of terminal excise duty (TED) - Supply of manufactured goods to 100% EOU - Deemed export - Denial in terms of the provisions of the Foreign Trade Policy 2009-14 framed under the Foreign Trade (Development and Regulation) Act, 1992 - whether the petitioner is entitled for refund of the Terminal Excise Duty? - the decision in the case of KONDOI METAL POWERS MFT. CO. PVT. LTD., v. UNKON OF INDIA [2014 (2) TMI 773 - DELHI HIGH COURT] referred - Held that: - the decision of the Delhi High Court would squarely cover the case on hand, as the Court took into consideration of the fact that subsequent amendment was made to the existing regime which in effect liberalised the position further and exempted payment of TED altogether cannot surely be a reason for denying the scheme for refund of payment already made. The respondent is directed to process the refund claim in accordance with 2009 Policy, by taking into consideration the petitioner's refund Application and pass appropriate orders, within a period of three months - no necessity to test the correctness of the Policy - appeal allowed - decided in favor of appellant.
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