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M/s. Delton Cables Limited Versus Union of India & Others

2015 (12) TMI 873 - DELHI HIGH COURT

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 question came up for consideration before Hon’ble Division Bench of this Cour .....

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t 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 with Ajay Kalra, Advocates for R-1 to R-4. Mr. Rupesh Kumar, Advocate .....

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. 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 out in the petition are that the petitioner is a public limited compa .....

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ct 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, numerous purchase orders were received by the petitioner from the main co .....

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nformed 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, the main contractor for the said project. 4. The issue of the petitioner .....

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owed. 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 was also allowed to M/s. Voltamp Transformers Ltd. on 10.07.2012. 6. Be .....

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s 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 of this Court in LPA No.192/2015 and LPA No.196/2015 titled as Union .....

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