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2023 (2) TMI 68 - HC - Central Excise100% EOU - Denial of refund of Terminal Excise Duty (TED) paid on the inputs purchased by the Petitioner and used in the manufacture of the final products exported by the Petitioner - deemed exports - paragraph No.6.11 (c)(ii) of the FTP - HELD THAT:- The Hon’ble Supreme Court in the case of Sandoz Private Limited [2022 (1) TMI 225 - SUPREME COURT] has considered Chapter 8 of the FTP, including paragraph 8, as well as the policy circular dated 15 March 2013 and has held that EOU entities who had procured and imported specified goods from DTA supplier are entitled to do so without payment of duty having been ab-initio exempted from such liability under paragraph No.6.11 (c)(ii) of the FTP being deemed exports. Since the Supreme Court has held that EOU is additionally eligible to avail of the entitlement of the DTA even though no duty was paid by them being ab initio exempt from payment of such duty subject to a suitable disclaimer from the DTA supplier and subject to compliance of other necessary formalities, in view of the change in law, the matter can be remanded to the concerned Commissioner for consideration. The communications dated 12 September 2014 annexed at Exhibit F (collectively) are quashed and set aside, and the refund claims submitted by the Petitioner on 10 December 2012 stands restored to file of Respondent No.2 to be forwarded to Respondents No. 3 and 4, as the case may be - petition disposed off.
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