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2023 (5) TMI 677 - HC - CustomsRefund of Terminal Excise Duty (TED) - whether the DTA Units who had paid Excise Duty at the time of supply of goods to the EOU’s, utilizing their CENVAT Credit, can claim refund of the same in light of the provisions of the FTP (2209-2014)? HELD THAT:- It has been stated before this Court that the said issue stands covered by the judgment delivered by the Hon’ble Supreme Court in Sandoz Private Limited Vs. Union of India & Others, [2022 (1) TMI 225 - SUPREME COURT], wherein the Hon’ble Supreme Court while allowing the claim for refund of TED has held that in the case of DTA supplier of goods to EOU, if TED has been paid by utilizing CENVAT credit, the refund would be in the form of reversal of commensurate amount of CENVAT credit amount. This Court has carefully gone through the judgment delivered by the Hon’ble Supreme Court in Sandoz Private Limited and the issue involved in the present case stands concluded on account of the said judgment. The Respondent herein/ Petitioner shall be entitled for refund in accordance with law - Application disposed off.
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