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2018 (9) TMI 398 - HC - CustomsRefund of the Terminal excise duty - duty paid for goods supplied to Export Oriented Units - Deemed export or not - rejection on the ground that refund of TED cannot be granted where ab initio exemption is available from payment of excise duty - Held that:- It is not in dispute that the petitioner supplied goods to the EOU at the relevant time, its entitlement would be as defined in terms of the then existing policy i.e. refund in terms of [Para] 8.2 to 8.5 of the policy. Any subsequent amendment made to the existing policy liberalizing the Scheme and exempting payment of TED cannot be a reason to deny the refund of payment already made by the petitioner. Delhi High Court in Kandoi Metal Powders Mfg. Co. Pvt. Ltd’s case [2014 (2) TMI 773 - DELHI HIGH COURT], has held that once the supply of goods fall within the category of deemed export, the unit would be entitled to refund of TED. Refund allowed - petition allowed - decided in favor of petitioner.
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