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2023 (9) TMI 1395 - MADRAS HIGH COURTRefund of Terminal Excise Duty - deemed exports - HELD THAT:- The issue in the present matter is no longer res integra in view of the authoritative pronouncement of the Apex Court in the case of SANDOZ PRIVATE LIMITED VERSUS UNION OF INDIA & OTHERS [2022 (1) TMI 225 - SUPREME COURT] - the Apex Court has considered Chapter 8 of FTP and also the policy circular dated 15.03.2013 and 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 para No.6.11(c)(ii) of the FTP, being deemed exports. Thus, no error has been committed by the learned Single Judge. The writ appeal, as such, is dismissed.
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