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2017 (6) TMI 711 - AT - Central ExciseRefund of Terminal Excise Duty - supplies to 100% EOU - deemed export - denial on the ground that as per policy Circular No. 16 dated 15.03.2013, Terminal Excise duty is not payable for supply made to EOU Unit - Held that: - similar issue has come up before the Hon'ble High Court of Bombay in the case of Sandoz Pvt. Ltd vs. UOI [2016 (8) TMI 710 - BOMBAY HIGH COURT] wherein the Terminal Excise duty paid by the assessee on the goods supplied to 100% EOU and re-credit of refund filed before the Central Excise authorities have been denied by the Hon'ble High Court holding that the same is maintainable before DGFT - refund claim not maintainable - decided against appellant.
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