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2019 (5) TMI 86 - MADRAS HIGH COURTRefund of Terminal Excise Duty - International Competitive Bidding - para 8.3(c) of Foreign Trade Policy - principles of natural justice - HELD THAT:- There is a specific clause in the purchase order and eventhough it is pointed out that the appellant is eligible for exemption from payment of Terminal Excise Duty, the claim application was deficient, and the same was not considered on the ground that there is no provision under para 9.2(c) of Foreign Trade Policy to allow such claim. It is the duty of the customers to obtain exemption from Terminal Excise Duty at the time of making supply itself and the claim made subsequently for refund of Terminal Excise Duty being the benefits provided in para-8.3(c), which stipulates that “exemption from Terminal Excise Duty, where supplies are made against International Competitive Bidding and in other cases, refund of Terminal Excise Duty will be given” could not be considered. This Court is of the view that when the same issue has been allowed in favour of the assessee and against the respondent, this petitioner is also entitled for similar relief seeking for refund of the Terminal Excise Duty and respondent is directed to process the refund claim petition made, in accordance with 2009 policy. Petition allowed.
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