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2022 (9) TMI 1353 - HC - CustomsSeeking refund of terminal excise duty (TED) - duty paid on supply of laptops to licence holders of Export Promotion Capital Goods (EPCG) Scheme - benefits for deemed exports - HELD THAT:- There are no doubt in mind and Mr.Chandrasekaran, learned Senior Panel for R1 to R5 would fairly accede to the position, that a supplier to a EOU/licence holder under the EPCG scheme, is entitled to refund of terminal excise duty. In the present case, there is no dispute on the position that the petitioner has, in fact, paid the refund at the first instance - the factum of payment of duty by the petitioner stands established. In the case of Sandoz Private Limited [2022 (1) TMI 225 - SUPREME COURT], the Hon'ble Supreme Court has directed credit of the duty paid to the CENVAT Register of that assessee for the reason that, pending litigation, the era of Central Excise had been subsumed into Goods and Service Tax regime with no avenue available for receipt of the amount in cash. The GST Authorities were thus impleaded to ascertain the mechanism presently in vogue. In their counter dated 10.08.2022, the GST & Central Excise Authority have merely distanced themselves from the present litigation stating that it is for the DGFT to take a view in regard to the refund - petition allowed.
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