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2020 (4) TMI 83 - HC - CustomsMaintainability of petition - alternative statutory remedy - Refund of terminal excise duty - international competitive bidding - Deemed Exports - rejection of claim on the ground that the commodity in question is entitled for exemption from duty, and thus only an exemption may be claimed and not the relief of refund - HELD THAT:- There are several situation were duel reliefs are extended to an assessee, both of an exemption as well as of refund. In a case where both reliefs are available, the option to select the relief of its choice vests with the assessee. Maintainability of petition - Revenue also argues that that the writ petition is not maintainable in the light of the fact that the impugned order is subject to a revision in terms of Regulation 16 of the Foreign Trade (Development and Regulation Act) 1992 - HELD THAT:- Since the issue arising for consideration is squarely covered by the judgment of M/S. LENOVO (INDIA) PVT. LTD. VERSUS UNION OF INDIA, THE DIRECTOR GENERAL OF FOREIGN TRADE, THE JOINT DIRECTOR OF FOREIGN TRADE, THE COMMISSIONER OF CENTRAL EXCISE [2016 (11) TMI 623 - MADRAS HIGH COURT] where it was held that respondent is directed to process the refund claim in accordance with 2009 Policy, by taking into consideration the petitioner's refund Application and pass appropriate orders, within a period of three months - there are no reason to relegate the petitioner to alternate statutory remedy. Petition allowed - decided in favor of petitioner.
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