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2015 (12) TMI 873 - DELHI HIGH COURT

2015 (12) TMI 873 - DELHI HIGH COURT - 2016 (331) E.L.T. 161 (Del.) - Refund of Terminal Excise Duty (TED), which was erroneously paid to the excise department. - goods were exempted absolutely vide Section 5A - Held that:- Central Govt. in exercise of the powers conferred by Section 5 of the Foreign Trade (Development & Regulation) Act, 1992 (FTDR Act) issued Export and Import Policy 2004-2009. The Chapter 8 of the said policy provides for ‘deemed exports’ specified therein. - A similar questio .....

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as preferred. The Hon’ble Division Bench after considering the relevant provisions of the Act and the policy directed DGFT to consider the application of the writ petitioner for refund in terms of the provisions of the FTP, 2009-2014 and pass an appropriate order in accordance with law. - Petition disposed of. - W. P. (C) 6438/2013 - Dated:- 3-12-2015 - Ved Prakash Vaish, J. For the Petitioner : Mr. Manoj Ohri, Sr. Advocate with Mr. P.C. Patnaik, Advocate For the Respondents : Mr. Sanjeev Narula .....

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of the Foreign Trade Policy (FTP) along with interest @ 18% per annum. The petitioner also seeks directions to the PRC, respondent No.4 to reconsider the application for sanction of terminal excise duty and give personal hearing to the petitioner. The petitioner also seeks quashing of order dated 12.02.2013 issued by respondent No.4 and policy circular dated 15.03.2013 issued by respondent No.2 and letter dated 07.07.2013 issued by respondent No.4. 2. In a nut shell the facts of the case as set .....

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executed between West Bengal Power Development Corporation Ltd. (Project Authority) and Bharat Heavy Electricals Ltd. (BHEL) (Project Authority) for supply of equipments and materials. A project authority certificate was issued by the West Bengal Power Development Corporation Ltd. (Project Authority). On 25th April, 2007 in an extension to the said contract, a certificate dated 05.04.2005 was issued by the project authority to the main contractor. 3. In furtherance of the aforesaid contract, num .....

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excise department. The respondent No.3, vide letter dated 25.05.2011 informed the petitioner that the petitioner company is not eligible for refund of TED since its name is not mentioned in the contract dated 20.12.2004. Aggrieved by the said letter, the petitioner made representation dated 04.08.2011 and 19.09.2011. The petitioner also submitted the project authorty s letter dated 21.07.2011 wherein it was stated that M/s. Delton Cables Ltd. was duly appointed as Sub-Contractor by M/s. BHEL, th .....

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itio from payment of terminal excise duty, hence, refund cannot be allowed. 5. Learned senior counsel for the petitioner urges that respondent No.6 who was the main contractor had appointed the petitioner as the sub-contractor and the name of petitioner has been mentioned in the Vendor list. Learned senior counsel for the petitioner also pointed out that Policy Relaxation Committee (PRC) had allowed the refund of TED to M/s. Gamon India Ltd. in its meeting held on 29.05.2012. The refund of TED w .....

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n dated 01.03.2006. As per entry 91 of the said notification, all goods supplied against international competitive bidding are exempted from duty of excise. 7. The Central Govt. in exercise of the powers conferred by Section 5 of the Foreign Trade (Development & Regulation) Act, 1992 (FTDR Act) issued Export and Import Policy 2004-2009. The Chapter 8 of the said policy provides for deemed exports specified therein. 8. A similar question came up for consideration before Hon ble Division Bench .....

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