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2021 (8) TMI 822 - HC - CustomsRefund of terminal excise duty - deemed export or not - supplies of goods by DTA unit to EOU unit - HELD THAT:- The judgment delivered in the case of ACER INDIA PVT. LTD. VERSUS UNION OF INDIA [2018 (9) TMI 398 - KARNATAKA HIGH COURT] shall be applicable in the case mutatis mutandis where Delhi High Court in Kandoi Metal Powders Mfg. Co. Pvt. Ltd’s case [2014 (2) TMI 773 - DELHI HIGH COURT], has held that once the supply of goods fall within the category of deemed export, the unit would be entitled to refund of TED. As the issue has already been decided by Division Bench of this Court, no further orders are required to be passed in the present case - Appeal dismissed.
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